French Accounting History: New Contributions

ISBN-13: 9780415847834 / Angielski / Miękka / 2013 / 184 str.

Yves Levant; Olivier De La Villarmois

Opis

French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally. This book is based on a special issue of the journal Accounting History Review.

Spis treści

1. ‘Lady Accounting’, an analogy using blood circulation to popularise an accounting view of the health of the firm Marie Catalo, University of Nantes and Nicole Azema-Girlando, University of Angers  2. Charles Eugène Bedaux (1886-1944): "cost killer" or Utopian Socialist? Yves Levant, University of Lille 2 and SKEMA Business School, and Marc Nikitin, University of Orleans  3. The history of the French tableau de bord (1885-1975): Evidence from the archives Anne Pezet, University of Paris-Dauphine  4. Accounting and the words to tell it: a historical perspective Pierre Labardin and Marc Nikitin, University of Orleans  5. Reform or renaissance? France’s 1966 Companies Act and the problem of the ‘professionalisation’ of the auditing profession in France Carlos Ramirez, Groupe HEC, France  6. Accounting for triangular trade Cheryl S. McWatters and Yannick Lemarchand, University of Nantes  7. Environmental turbulence and the function of budgetary control Nicolas Berland, University of Paris-Dauphine  8. Berliet, the obstructed manager, too clever, too soon? Henri Zimnovitch, University of Paris-Sud