The role of Cnam and Intec in building the accounting profession in France

Burlaud, Alain

The role of Cnam and Intec in building the accounting profession in France - 2018.


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The higher education and research institute Cnam—with its accounting school, Intec, and its two teaching units, the CFA (financial and audit accounting) and the CCG (accounting and management control)—has led its field in the francophone world for the last eighty years and has played an important role in building the profession. This article draws parallels between the history of a regulated profession and that of a singular university. It highlights the convergence of values and founding principles, and the cooperation between education and research on the one hand and the professional world on the other. It also illustrates the role of academics in producing accounting and management standards.

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