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The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...
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This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is examined through accounting works listed in the Union...
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The objective of this paper is to answer six main questions. Question one: what are the words that are actually used to denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into families and do these families correspond to the...
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The purpose of this paper is to show the possible contributions of the history to management. In a first part, through … identical nature can find its place also there and that history has a particular vocation for the teaching of sciences of … proposes a scientific step particularly adapted to the relation that the history and management can maintain. …
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