Accounting in France (RLE Accounting) (eBook, ePUB)

Historical Essays/Etudes Historiques
Redaktion: Lemarchand, Yannick; Parker, Robert

• Format: ePub

Produktbeschreibung

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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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 458
• Erscheinungstermin: 3. April 2014
• Englisch
• ISBN-13: 9781317974536
• Artikelnr.: 49355009

Autorenporträt

Multivolume collection by leading authors in the field

Inhaltsangabe

Part 1: Les plus anciennes archives comptables de marchands/The oldest
business accounting records 1. Nouveaux fragments du livre de comptes d'un
marchand Lyonnais Part 2: Les premiers auteurs comptables français/The
first French accounting authors 2. La documentation commercial et comptable
3. Un classique de la comptabilité au siècle des lumières, la Science des
négociants de Mathieu de la Porte Part 3: Colbert, Savary et l'Ordonnance
du Commerce/Colbert, Savary and the Ordinance for Commerce 4. Public rules
for private accounting in France, 1673 and 1807 5. Notes sur les leivres de
commerce d'après l'Ordonnance de Colbert-Savary 6. A Note on Savary's 'Le
parfait Négociant' Part 4: Financement et choix comptables au XIXe
siècle/Financing and accounting choices in the 19th century 7. The dark
side of the result, self-financing and accounting choices within IXIth
century French industry Part 5: La compatabilité des coûts/Accounting for
costs 8. A survey of French contributions to the study of cost accounting
during the 19th century 9. Setting up an industrial accounting system at
Saint-Gobain (1820-1880) 10. Indeterminacy and the specificity of
accounting change: Renault 1898-1938 Part 6: Le Plan compatable general/The
national accounting plan 11. Origins of the Plan comptable general: a study
of cultural intrusion and reaction 12. The 1947 Accounting Plan: origins
and influences on subsequent practice 13. De l'histoire du plan comptable
français et de sa réforme éventuelle Part 7: La Comptabilité
nationale/National accounting 14. Historique de la comptabilité nationale
Part 8: La comptabilité publique/Public sector accounting 15. Essai sur
l'histoire de la comptabilité publique en France V Part 9: La théorie
comptable/Accounting theory 16. French accounting theorists of the
twentieth century