During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and...

It is traditionally claimed that the State has three main categories of policies to implement: allocation, distribution and stabilization policies. In the present chapter we will be concerned only with stabilization policies or, more generally, with the role public policies may have in...

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the dynamic" or second stage of capitalist accounting, at...