atters, S. Mc_W; Lemarchand, Yannick - In: Accounting, Auditing & Accountability Journal 23 (2010) 1, pp. 14-54
Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …
