The article describes the evolution of accounting from the simple registration­ technique to economic and social … institutionalization­ of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar …

accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …

accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for … included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for …

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 …

institutional environment in France and its impact on accounting. Originality/value – First study on properties of accounting income …Purpose – This paper aims to investigate the changes in the properties of accounting income published by French listed … trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none …

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 …