McWatters, Cheryl; Lemarchand, Yannick - In: Accounting History Review 19 (2009) 2, pp. 189-212
This study complements our investigations into the use of accounting manuals as representations of commercial activities. Our previous work focused on the Guide du Commerce of Gaignat de l'Aulnais and the slave trade in eighteenth-century France. We broaden our scope with cross-sectional...