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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

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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Alain Burlaud, 2020. "Evolutions of Accounting Standardization: The Shock of Financialization and Globalization," Post-Print halshs-03161123, HAL.
    4. 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.

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