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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...
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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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in companies, constitutes an original contribution to the history of CSR. …
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Management research and history have begun a fruitful dialogue. Management research may now follow history in a …
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The practice of audit committees in France became an obligation for listed companies. Nevertheless, even if France adopted this practice, she did not adopt all the Anglo-Saxon recommendations considered as good practices: the French audit committees are not totally independent; France is also...
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management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by …
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Considers the contribution of Attilio da Empoli to the theory of value and distribution and especially his contribution to the theory of monopolistic competition. During the 1920s a lively discussion developed about the link between the cost structure of the individual firm and the degree of...
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