HEC Research Papers Series,
HEC Paris

Abstract: The paper tries to provide a synthetic view of accounting education in France and to compare it with the Chinese one. The comparison shows that the main similarities exist between two countries concerning the development trends of this education for the last twenty years and the uniformity of the education. However, major differences are found in the specialisation of diplomas, in the importance of secondary accounting education, in the education programmes and in the pedagogy. All these similarities and differences comply with political, economic and cultural characteristics of the two countries.

Keywords: Accounting education; France; China

JEL-codes: I20; M41

25 pages, November 1, 2000

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