Elad, Charles; Tumnde, Martha - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 82-109
This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary's Code of 1673, the Napoleonic Commercial Code of 1807 and the recent OHADA...
