| A
sizable proportion of financial directors in French industry and in the
civil service come from the ranks of the highly respected Grandes Ecoles,
like HEC, ESSEC and ESCP. Graduates from these institutions secure posts
within large French corporations and acquire hands-on accounting and financial
management experience "on-the-job".
The notion of a management accountant does not exist in France and
has been the subject of much debate within the accountancy unions, anxious
to introduce enhanced skills in management accounting in the mainstream
accountancy curriculum.
Unlike the UK, there is only one category of membership of accountant
in France: the individual who, having obtained the Diplôme d'expertise
comptable and works in public practice, is eligible for membership to
the OEC. Those accountants working in industry and commerce may, however,
refer to themselves as Diplômés experts comptables.
|
