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The purpose of this paper is to show the possible contributions of the history to management. In a first part, through … identical nature can find its place also there and that history has a particular vocation for the teaching of sciences of … proposes a scientific step particularly adapted to the relation that the history and management can maintain. …
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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,...
Persistent link: https://www.econbiz.de/10010752113
The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...
Persistent link: https://www.econbiz.de/10010799312
political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given …
Persistent link: https://www.econbiz.de/10010706378
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...
Persistent link: https://www.econbiz.de/10010708346