Jean Dumarchey : le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable

Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey's theory didn't really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures: Dumarchey asserted that accounting must be scientifically organized in consideration of its very founding aim, which is the control of the firm economic value.

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Year of publication:	2005-07
Authors:	Charrier, Emmanuel
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Valeur \| Patrimoine \| Comptabilité financière (objectifs) \| Économie \| Positivisme \| Organisation \| Value \| Property \| Financial accounting (objectives) \| Economy \| Positivism \| Organization

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Notes:	Published in Comptabilité Contrôle Audit, 2005, Vol. 11, no. spécial. pp. 35-60.Length: 25 pages
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011269166