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Jean Dumarchey (1874-1946) : une contribution à la théorie du bilan et de la valeur

Author

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  • Céline Michaïlesco

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

Abstract

Analyse de la contribution de Jeau Dumarchey (1874-1946), auteur en particulier de l'ouvrage 'Théorie positive de la Comptabilité' dans leq.uel il développe une théorie du bilan et de la valeur dont l'importance à l'époque trouve un écho aujourd'hui avec la montée en puissance des normes internationales

Suggested Citation

  • Céline Michaïlesco, 2005. "Jean Dumarchey (1874-1946) : une contribution à la théorie du bilan et de la valeur," Post-Print halshs-00156408, HAL.
    • Handle: RePEc:hal:journl:halshs-00156408
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00156408
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/9285 is not listed on IDEAS
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    3. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    4. repec:dau:papers:123456789/2428 is not listed on IDEAS
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