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...

This paper uses personal records at Saint-Gobain to understand origins of internal careers of accountants at Saint-Gobain. It is shown emergence of this practices by presence of hierarchy between positions and internal promotion. The logic of career is explained both by the classical reasons...