Following Colbert's <italic>Ordonnance</italic> of 1673, most of whose provisions were reiterated in the <italic>Code de Commerce</italic>, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...

Research into accountancy has concentrated largely on professional accountants and has tended to ignore accounting clerks. Based on a micro-historical approach and the case of a French company as a starting point, this study explores the evolution of workspace and demonstrates how the space...

In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...