The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...

This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is examined through accounting works listed in the Union...