MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02172nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210407155126.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210407b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2155-2851 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Omari El, S |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The search for unity in the French accountancy profession, 1969-1996/ |
| Statement of responsibility, etc. |
S El Omari |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Taylor and Francis: |
| Name of producer, publisher, distributor, manufacturer |
Oxfordshire, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting History Review |
| Volume/sequential designation |
Volume 23 , number 1 , |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The French accountancy profession is represented by two principal professional organisations, one comprising experts-comptables, or chartered accountants, and the other commissaires aux comptes, or auditors. Following the organisation of the audit profession in 1969, attempts have been made to form a single accountancy profession. The paper analyses the unsuccessful attempts to achieve unification from the 1970s to the 1990s. It is shown that the motivation for unification mutated over the focal period. Changing organisational elites played significant roles in furthering and hindering attempts at merger. The intervention of the state was a source of confusion and added complexity to professional discourses. The existence of unions (syndicats) and associations within the professional organisations is revealed as a peculiar and significant feature of professional configurations in France. The increasing presence of large international firms in France also impacted on the debate. Despite increased cooperation between the two professional groups, unification was not achieved. Divergent visions of the professional model, personal differences between organisational actors and the fragmentation of interests within the two professions ensured the preservation of organisational separatism. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accountancy profession |
| Geographic subdivision |
France |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Unification |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Expert-comptable |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rossignol L |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Saboly M |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21552851.2013.773637 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |