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 …

In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It … 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 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 …

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 …