Accounting in France (RLE Accounting)

<p>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. </p>