The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...

There is a duality of money : it is endogenous and exogenous. Therefore it is important to distinguish between monetary creation and money supply. Buying and selling means the exchange of goods and debts, which is very different from barter. In doing so the economic agents are asked to take two...

Ce rapport fournit un diagnostic sur la relative fragilité du positionnement de la France dans l'économie du savoir et propose des recommandations pour le consolider. Il montre qu'au-delà des secteurs de haute technologie, tous les acteurs économiques et sociaux sont concernés par la...

There is not a single classical approach to the lender of last resort, but several classical approaches to the lender of last resort. They have been successively developed by Baring, Thornton, the Banking School, Bagehot and Hawtrey. If these approaches converge in stressing that the lender of...

La théorie des conventions, impulsée à la fin des années quatre-vingt par un groupe d'économistes français, propose un cadre d'analyse de ces phénomènes de coordination spontanée qui se produisent dans les organisations.

In this article, we utilize accounting history to demonstrate that modern capitalist accounting has evolved similarly in four prominent countries (France, Germany, Great Britain and the United States) and that this evolution has been in a dangerous direction. Using the Classic Continental...

Landslides are a severe problem during the rainy season in many mountainous regions in Asia where forests have been cut down so that mountain slopes are destabilized. In this study we analyze the extent and causes of landslides in a mountainous area in Northern Vietnam as viewed from the...