1st Edition

Accounting in France (RLE Accounting)
Historical Essays/Etudes Historiques

ISBN 9781138988217
Published November 24, 2015 by Routledge
458 Pages

USD $52.95

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Book Description

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

Table of Contents

Part 1: Les plus anciennes archives comptables de marchands/The oldest business accounting records 1. Nouveaux fragments du livre de comptes d’un marchand Lyonnais P. Durdilly Part 2: Les premiers auteurs comptables français/The first French accounting authors 2. La documentation commercial et comptable E. Stevelinck and R. Haulotte 3. Un classique de la comptabilité au siècle des lumières, la Science des négociants de Mathieu de la Porte P. Jouanique Part 3: Colbert, Savary et l’Ordonnance du Commerce/Colbert, Savary and the Ordinance for Commerce 4. Public rules for private accounting in France, 1673 and 1807 S. E. Howard 5. Notes sur les leivres de commerce d’après l’Ordonnance de Colbert-Savary A. Tessier 6. A Note on Savary’s ‘Le parfait Négociant’ R. H. Parker Part 4: Financement et choix comptables au XIXe siècle/Financing and accounting choices in the 19th century 7. The dark side of the result, self-financing and accounting choices within IXIth century French industry Y. Lemarchand Part 5: La compatabilité des coûts/Accounting for costs 8. A survey of French contributions to the study of cost accounting during the 19th century R. S. Edwards 9. Setting up an industrial accounting system at Saint-Gobain (1820-1880) M. Nikitin 10. Indeterminacy and the specificity of accounting change: Renault 1898-1938 A. Bhimani Part 6: Le Plan compatable general/The national accounting plan 11. Origins of the Plan comptable general: a study of cultural intrusion and reaction P. Standish 12. The 1947 Accounting Plan: origins and influences on subsequent practice A. Fortin 13. De l’histoire du plan comptable français et de sa réforme éventuelle J. Richard Part 7: La Comptabilité nationale/National accounting 14. Historique de la comptabilité nationale A. Sauvy Part 8: La comptabilité publique/Public sector accounting 15. Essai sur l’histoire de la comptabilité publique en France V. Swarte (de) Part 9: La théorie comptable/Accounting theory 16. French accounting theorists of the twentieth century B. Colasse and R. Durand

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