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,
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Gestion et management. Université Paris Dauphine - Paris IX, 1992. Français


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Submitted on : Wednesday, December 21, 2011 - 12:15:26 PM
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Marc Nikitin. La naissance de la comptabilité industrielle en France. Gestion et management. Université Paris Dauphine - Paris IX, 1992. Français. <tel-00649637v2>

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