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Les années sombres de l'Ordre national des experts-comptables : quelques textes oubliés

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  • Jean-Guy DEGOS

    (Université Montesquieu – Bordeaux IV)

Abstract

It is difficult, even in 2005, to write the peaceful history of the French Institute of Chartered Accountants. Almost everywhere, it is written that it was founded in 1945. It would be more accurate to say that it was re-constituted in 1945. It was actually created in 1942 and its origins are still regarded with shame by some people. It is the dissension between the professionals, during the years 1925-1939 which gave birth to it in the Second World War. There would have been occasions to found it earlier (in 1867, or 1917, or even 1921). This paper does not aim to start again a painful polemic. It wants only to show how the Institute was organized and how it functioned during 3 years, 3 short but fundamental years, which left indelible traces that some sought at all costs to erase.

Suggested Citation

  • Jean-Guy DEGOS, 2005. "Les années sombres de l'Ordre national des experts-comptables : quelques textes oubliés," Economic History 0503009, EconWPA.
  • Handle: RePEc:wpa:wuwpeh:0503009
    Note: Type of Document - pdf; pages: 24. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 153-196.
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/eh/papers/0503/0503009.pdf
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    Keywords

    Corporatism; Education; Chartered Accountant; Formation; Professional Institute; Accounting Profession.;

    JEL classification:

    • N - Economic History

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