ABSTRACT

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

part |37 pages

Les plus anciennes archives comptables de marchands/The oldest business accounting records

part |51 pages

Les premiers auteurs comptables français/The first French accounting authors

part |31 pages

Colbert, Savary et l'Ordonnance du Commerce/Colbert Savary and the Ordinance for Commerce

part |27 pages

Financement et choix comptables au XIXE siécle/Financing and accounting choices in the 19th century

part |64 pages

Le Plan comptable général/The national accounting plan

part |18 pages

La comptabilité nationale/National accounting

part |40 pages

La comptabilitee publique/Public sector accounting

part |23 pages

La théorie comptable/Accounting theory