In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Charles Eugene Bedaux is best known by social scientists for his labour organisation method. This method was a great success with companies during the interwar years, thus enabling its author to set up a multinational business consultancy. The Bedaux method was, however, violently contested by...

Nous considérons comme « auteurs comptables » ceux qui ont fait avancer la doctrine comptable par la publication d’ouvrages portant leur signature. Une telle définition fixe les limites temporelles de l’étude : avant 1494, il n’y avait pas, à notre connaissance, d’ouvrages ; donc...

Les chercheurs en gestion ou en histoire de la gestion sont parfois confrontés à des ouvrages qui connaissent un grand succès alors que leur intérêt paraît limité. Cet article essaie de comprendre les raisons de tels succès. Nous avons pour cela travaillé sur un exemple historique...

Under the Ancien Régime France, collecting taxes was a business affair confided by the King to businessmen. After several unfruitful attempts to have his revenue under control, the King finally imposed, in 1788, the centralisation of the Treasury and the use of double entry bookeeping in that...

En France, le rythme de production de travaux d'histoire de la gestion des organisations augmente de façon significative depuis une dizaine d'années. C'est l'occasion d'un travail pluridisciplinaire fructueux entre gestionnaires, historiens, économistes et sociologues. Cet article tente donc...

Approximately 40 international congresses of accountants took place between 1889 and 2002. Before World War II, accountants were divided between two international networks: a group of Latin countries and a group led by the USA. Only the latter continued their activity after World War II. From...