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Convergence of the Disciplinary Processes of Accounting Organizations? A Comparison Between the United States and France
Ghislaine Garmilis,
Crefige Drm - Université Paris Dauphine and Université D'Angers
Leonard Stokes, Siena College
ABSTRACT. Studies have compared regulation modes of accounting professions in different countries. Because their wide scope, these studies don’t achieve the insight level given by local researches. Thus, it appears necessary to focus on one of these topics. This paper compares the disciplinary process of the accounting profession of two countries considered as extremely different: the United States and France. Baker (2005) studied the regulation of the accounting profession in these countries. he found that their modes of regulation were a mix of associationism and legalism in the US, while a mix of legalism and corporatism in France. If this seems mostly accurate, the paper suggests that this classification is not exactly true when considering the disciplinary process of the profession: beyond differences, US and France are close in matter of the State power, and in the nature and number of sanctions given to professionals.
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