Academic governance and accountancy: complexity emergence and garbage can model
by Jean-Guy Degos
International Journal of Critical Accounting (IJCA), Vol. 5, No. 1, 2013

Abstract: The purpose of this article is to show how the accounting studies, directed towards the activities of chartered accountant and auditor, were born in France and how they were initially controlled by the authorities which perceived their importance. The Ministry of National Education favoured the professional teaching of accountancy in polytechnic high schools and in management schools and these institutions acquired a strategic position in that field. Later, the Ministry of Higher Education favoured the teaching of accountancy at university, but faced with the complexity of the institutions involved, it often turned down opportunities, torn by internal corporative fights. But perhaps all is not lost, because the quality of teaching which will have to be ensured in the future gives universities the chance to regain lost ground.

Online publication date: Fri, 13-Dec-2013

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com