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 …

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 model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …