of words in the context of the development of accounting, seeking some help from amongst linguists. …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 …

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 …

discrimination on economic performance in France and Italy in the long run. Slurs impose a psychological cost on the members of the …