The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

structure of the accounting research. …

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 Catalogue of France whose titles contain the terms ‘accounting’ or …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature …, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT …