Beyond enthusiasm towards Japanese management practices, can we consider that it exists something we can call "Asian management"? Or shall we consider that we face a constellation of diverse management practices? In any case, the central question is "can we learn "? This paper develops the...

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,...