Lemarchand, Yannick; Nikitin, Marc; Zimnovitch, Henri - In: Accounting History Review 18 (2008) 2, pp. 97-120
Approximately 40 international congresses of accountants took place between 1889 and 2002. Before World War II, accountants were divided between two international networks: a group of Latin countries and a group led by the USA. Only the latter continued their activity after World War II. From...