Accounting in France (RLE Accounting): Historical Essays/Etudes Historiques

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Yannick Lemarchand, Robert H. Parker
Routledge, 3 apr 2014 - 454 pagine
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This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

 

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Indice

Acknowledgments
ix
Abstracts
xi
Résumés
xxi
Introduction in English
xxxiii
Introduction en français
xliii
ReferencesRéférences bibliographiques
liii
Les plus anciennes archives comptables de marchandsThe oldest business accounting records
1
Les premiers auteurs comptables françaisThe first French accounting authors
39
Colbert Savary et lOrdonnance du CommerceColbert Savary and the Ordinance for Commerce
91
Financement et choix comptables au XIXe siècleFinancing and accounting choices in the 19th century
123
La comptabilité des coûtsAccounting for costs
151
Le Plan comptable généralThe national accounting plan
257
La comptabilité nationaleNational accounting
321
La comptabilitee publiquePublic sector accounting
339
La théorie comptableAccounting theory
379
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