IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01907942.html
   My bibliography  Save this paper

Territoires professionnels en tension : De la recomposition d’un monopole par l’Ordre des Experts-Comptables français

Author

Listed:
  • Pascal Mantel

    (Université de Lille, Sciences et Technologies)

Abstract

Traditionally, studies of the accounting professions reveal how they have become professionalized by closing their labor markets to protect their businesses. This article examines the intensification of European regulatory and technological pressures at the turn of the 2000s, which progressively called into question the exercise prerogative granted to chartered accountant and the questions they raised at the level of the French Institute of Chartered Accountants In this paper, we argue that a strategy has been devised to consolidate the legal monopoly threatened by a de facto monopoly based on technological dependence. The research method used in this paper involves a critical analysis of interviews and professional journals.

Suggested Citation

  • Pascal Mantel, 2018. "Territoires professionnels en tension : De la recomposition d’un monopole par l’Ordre des Experts-Comptables français," Post-Print hal-01907942, HAL.
    • Handle: RePEc:hal:journl:hal-01907942
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907942
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01907942/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. François-Xavier de Vaujany, 2003. "Les figures de la gestion du changement sociotechnique," Post-Print hal-00644422, HAL.
    2. Anne Moysan-Louazel & Gérard Podevin, 2008. "Nouvelle dynamique des marchés du travail réglementés à l'aune de trois professions," Post-Print halshs-00186729, HAL.
    3. Jean-Guy DEGOS, 2005. "Les années sombres de l'Ordre national des experts-comptables : quelques textes oubliés," Economic History 0503009, University Library of Munich, Germany.
    4. Philippe Chapellier, 2004. "Internet pour une relation de qualité entre l'expert-comptable et le dirigeant de PE," Post-Print halshs-00592984, HAL.
    5. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    6. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," Post-Print hal-02438781, HAL.
    7. repec:dau:papers:123456789/4816 is not listed on IDEAS
    8. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    9. Anne Moysan-Louazel, 2011. "Les professions libérales réglementées, le marché et la concurrence. Le cas des experts-comptables et des avocats," Post-Print halshs-00631875, HAL.
    10. Anne Dietrich & Anne Moysan-Louazel, 2012. "Conflits de territoire dans la profession d'expert-comptable," Revue française de socio-Economie, La découverte, vol. 0(1), pages 227-245.
    11. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," ACCRA, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    12. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Caroline Tahar & Laetitia Monnier-Senicourt, 2015. "Self-service accounting: Mass retailing recipes for chartered accountants [Le libre-service de l’expertise comptable : Recettes de la grande distribution pour experts comptables]," Post-Print hal-01188879, HAL.
    2. Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
    3. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    4. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
    5. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    6. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
    7. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
    8. Christoph Pelger & Nicole Spieß, 2017. "On the IASB’s construction of legitimacy – the case of the agenda consultation project," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 64-90, January.
    9. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
    10. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
    11. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    12. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
    13. Löhlein, Lukas, 2017. "Measuring the independence of audit oversight entities: a comparative empirical analysis," LSE Research Online Documents on Economics 65370, London School of Economics and Political Science, LSE Library.
    14. Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M., 2014. "Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 304-318.
    15. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    16. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
    17. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
    18. Caramanis, Constantinos & Dedoulis, Emmanouil & Leventis, Stergios, 2015. "Transplanting Anglo-American accounting oversight boards to a diverse institutional context," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 12-31.
    19. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
    20. Beattie, Vivien & Fearnley, Stella & Hines, Tony, 2010. "Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners," SIRE Discussion Papers 2012-29, Scottish Institute for Research in Economics (SIRE).

    More about this item

    Keywords

    Accounting Profession; France; Monopoly; ICT; Sociology of professions; Profession comptable; monopole; TIC; sociologie des professions;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01907942. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.