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Theses

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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https://tel.archives-ouvertes.fr/tel-00649637
Contributor : Marc Nikitin <>
Submitted on : Wednesday, December 21, 2011 - 12:15:26 PM
Last modification on : Sunday, November 10, 2019 - 1:29:13 AM
Long-term archiving on: : Monday, December 5, 2016 - 8:26:56 AM

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  • HAL Id : tel-00649637, version 2

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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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