insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …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 …

specific development of budgetary control in France, examined in the light of the general political and economic history of the … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we … analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and …