| Titre | Du commissariat aux comptes à l'audit. | |
|---|---|---|
| Auteur | Carlos Ramirez | |
 |
Revue | Actes de la recherche en sciences sociales |
| Numéro | no 146-147, mars 2003 Espaces de la finance | |
| Rubrique / Thématique | Espaces de la finance |
|
| Résumé anglais | From the Commission to audited accounts. The "Big 4" and the Accountancy profession since 1 970 This article analyses the changes that have taken place in the field of the French independent accountancy profession over the last thirty years through the expansion of the big multinational firms of auditors. The analysis is based on the comparison of the development of the profession in France and in the Anglo-Saxon countries. The big firms of auditors are, in effect, the product of a profession which came into being in the UK in the last century and was exported to the United States, and which, through associating professionalism with business sense, very quickly came to combine the characteristics which have favored its internationalization. The article reviews the stages of adaptation of this model to France and the hierarchical reorganization of the profession which has resulted from it. The current domination by the "Big 4" is presented as being the result as much of their integration in the mode of production of the French élites as of the failure of the French profession, long characterized by | |
| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/arss_0335-5322_2003_num_146_1_2788 |
