La naissance de la comptabilité industrielle en France

Abstract : Between 1820 and 1840, the industrial revolution created and generalized competition among firms. Most of those firms were prompted, in order to pit against one another, to calculate reliable costs. The generalization of double entry bookkeeping may be seen as a consequence of that need to achieve such calculations,
Document type :
Theses
Business administration. Université Paris Dauphine - Paris IX, 1992. French


https://tel.archives-ouvertes.fr/tel-00649637
Contributor : Marc Nikitin <>
Submitted on : Wednesday, December 21, 2011 - 12:15:26 PM
Last modification on : Thursday, December 22, 2011 - 10:42:18 AM

Identifiers

  • HAL Id : tel-00649637, version 2

Collections

Citation

Marc Nikitin. La naissance de la comptabilité industrielle en France. Business administration. Université Paris Dauphine - Paris IX, 1992. French. <tel-00649637v2>

Export

Share

Metrics

Consultation de
la notice

481

Téléchargement du document

444