L'auteur présente les idées forces de la pensée libérale sur la vie économique contemporaine ainsi que sur les grandes questions sociales. Il s'efforce de réévaluer des principes et une philosophie qui sont le plus souvent aujourd'hui diabolisés.

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Following Colbert's Ordonnance of 1673, most of whose provisions were reiterated in the Code de Commerce, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...