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

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.