Accounting in France : historical essays La comptabilité en France : études historiques
著者
書誌事項
Accounting in France : historical essays = La comptabilité en France : études historiques
（Routledge library editions, . Accounting ; v. 51）
Routledge, 2014
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注記
Reprint. Originally published: New York : Garland, 1996
ISBN for subseries "Accounting": 9780415530811
Contributions and summaries in English and French
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
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 francais/The first French accounting authors 2. La documentation commercial et comptable 3. Un classique de la comptabilite au siecle des lumieres, la Science des negociants 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'apres l'Ordonnance de Colbert-Savary 6. A Note on Savary's 'Le parfait Negociant' Part 4: Financement et choix comptables au XIXe siecle/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 compatabilite des couts/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 francais et de sa reforme eventuelle Part 7: La Comptabilite nationale/National accounting 14. Historique de la comptabilite nationale Part 8: La comptabilite publique/Public sector accounting 15. Essai sur l'histoire de la comptabilite publique en France V Part 9: La theorie comptable/Accounting theory 16. French accounting theorists of the twentieth century
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