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Between aritmetic and accounting : the contribution of Lazare Moulin-Collin (1792-1850)
[Entre arithmétique et comptabilité : l'apport de Lazare Moulin-Collin (1792-1850)]

Author

Listed:
  • Luc Marco

    (CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique)

  • Robert Noumen

    (CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique)

Abstract

The history of the small business schools in Province in the nineteenth century can be made through the works of his professors. The link between arithmetic and accounting is essential to understand the education at the average level for pupils having between 12 and 16 years. The rediscovery of a mathematician doubled by an accountant, Lazare Moulin-Collin, allows to understand the formation of the teachers and the experts in these domains. From new archival sources we rediscover the biography and the contents of his very interesting works.

Suggested Citation

  • Luc Marco & Robert Noumen, 2015. "Between aritmetic and accounting : the contribution of Lazare Moulin-Collin (1792-1850) [Entre arithmétique et comptabilité : l'apport de Lazare Moulin-Collin (1792-1850)]," CEPN Working Papers hal-01233103, HAL.
    • Handle: RePEc:hal:cepnwp:hal-01233103
    Note: View the original document on HAL open archive server: https://sorbonne-paris-nord.hal.science/hal-01233103
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    References listed on IDEAS

    as
    1. Luc Marco, 2015. "Essai Sur L'Administration Des Entreprises Industrielles Et Commerciales," Post-Print hal-01335607, HAL.
    2. Luc Marco, 2011. "Genèse Du Risque Éditorial : La Comptabilité À L'Époque Romantique Dans Le Fonds Des Libraires Du Commerce," Post-Print hal-01335616, HAL.
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    1. Luc Marco & Robert Noumen, 2015. "Between aritmetic and accounting : the contribution of Lazare Moulin-Collin (1792-1850) [Entre arithmétique et comptabilité : l'apport de Lazare Moulin-Collin (1792-1850)]," Working Papers hal-01233103, HAL.

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    Keywords

    Arithmetic; accounting; Arithmétique; comptabilité;
    All these keywords.

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