Aux origines du mot "Comptabilité"

When did the word comptabilité (accounting) appeared ? Which have been its different meanings? Those are the two questions addressed here. Drawing from accounting text- books and dictionaries, we try to describe and explain the emergence of the word after 1750, the competition with tenue des livres (bookkeeping) all along the 19th century and finally the appearance of adjectives to qualify it more accurately.

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Year of publication:	2010
Authors:	Labardin, Pierre ; Nikitin, Marc
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Comptabilité

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Notes:	Published in Revue française de comptabilité, 2010, no. 428. pp. 46-49.Length: 3 pages
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010708014