By Yannick Lemarchand,Robert H. Parker
This quantity illustrates the examine not just of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but additionally the paintings of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The paintings of British and North American teachers, writing in English on French accounting historical past is additionally illustrated from the Nineteen Thirties (Howard, Edwards), via to the Sixties (Parker) and the newer study of Standish, Fortin and Bhimani. The contributions to this quantity were prepared either chronologically and thematically as follows: the earliest enterprise accounting documents; the 1st French accounting authors; Colbert, Savbary and the Ordonnance de trade; the eighteenth and 19th centuries; expense accounting; the nationwide accounting plan; nationwide source of revenue accounting; executive accounting and accounting thought. An summary of every contribution is given in either English and French.
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