IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00153485.html
   My bibliography  Save this paper

Les grands auteurs en comptabilité

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet ouvrage évoque en dix-sept chapitres les auteurs qui, à des titres divers, ont participé à l'émergence de la comptabilité moderne et de la recherche comptable contemporaine. Chacun de ces "grands auteurs" est situé dans son époque et sa contribution à la théorie, à la pratique ou à l'enseignement de la comptabilité est interprétée par référence au contexte ulturel, économique et social de son époque. Les auteurs présentés sont les suivants : Luca Pacioli, Jacques Savary, Mathieu de La Porte, Edmond Degrange (père et fils), Eugène Léautey, Adolphe Guilbaut, Herman Veit Simon, Eugen Schmalenbach,Frits Schmidt, Jean Dumarchey, Theodor Limperg Jr, Gino Zappa, Ananias C. Littleton, William A. Paton, Kiyoshi Kurosawa, David Solomons, Raymond John Chambers, Richard V. Mattesich, Gérald Feltham, Anthony G. Hopwood, Ross Watts, Jerold Zimmerman, Tony Tinker.

Suggested Citation

  • Bernard Colasse, 2005. "Les grands auteurs en comptabilité," Post-Print halshs-00153485, HAL.
  • Handle: RePEc:hal:journl:halshs-00153485
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    2. Thomas Jeanjean & Carlos Ramirez, 2009. "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 107-126, June.
    3. Iulia Jianu & Roxana Ruiu & Ionel Jianu & Mihaita Ruiu, 2013. "The Value and the Evaluation Process in Accounting," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-15, December.
    4. Alain Burlaud, 2020. "Evolutions of Accounting Standardization: The Shock of Financialization and Globalization," Post-Print halshs-03161123, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00153485. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.