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Evolution of French Accountancy: A Historical Perspective

Dive into the origins of France's accounting profession, exploring the split between auditors and accountants, challenges faced, and the dominance of Big 4 firms. Uncover why French accountants are few and their tumultuous relations with Anglo-American firms. Gain insights into the development and cultural significance of the profession.

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Evolution of French Accountancy: A Historical Perspective

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  1. WherehaveFrance’sAccountants come from? A short presentation by Carlos Ramirez Department of Accounting and Management Control HEC Paris

  2. The French profession as you(maybe) know it 18 570 professionals Founded in 1945… well, actually 1942 • 19 303 professionals • Founded in 1969

  3. Why are theretwoFrench Professions? • Accounting vs auditing: for a very long time, audit and accounting have been two separate things in France • Clochemerle: although both institutions have been headed successively by the same men, they have been, until recently, very often at war • “Deuxfois plus de légionsd’honneur…”

  4. Why are French accountantsso few? • Turf battles: an history of exclusion before recognition • Sole practice as a model: from the expert in accounting to the expert-comptable • Lesserbrothers: generally, a lack of or verybelatedinterestfrom the State in the development of a strongaccountancy profession

  5. Why have relations between certain (Anglo-American) firms and French professional institutions been at times uneasy? • Worldsapart: a presence in France that dates back a long time but a more recentinterest in the French market for professional services • Wars of attrition: fromconfronting the invaders to developping an alternative professional model • Winners take all: innerworkings of the domination of the Big 4 firms on the French profession

  6. Whyisitinteresting to studythe historyof French accountants? • An attemptatfilling a gap in sociological and historicalknowledge • A betterunderstanding of what cultural differencesmean • A global perspective: fromcomparison to confrontation

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