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.
TABLE OF CONTENTS
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 |105 pages
La comptabilité des coûts/Accounting for costs
part |64 pages
Le Plan comptable général/The national accounting plan
chapter |25 pages
The 1947 French Accounting Plan: Origins and Influences on Subsequent Practice
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