IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00669876.html
   My bibliography  Save this paper

Eléments pour une histoire de la pensée comptable

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

Dans cette introduction à l'ouvrage sur les grands auteurs en comptabilité qu'il a dirigé, l'auteur classe ces grands auteurs en quatre catégories : "les vulgarisateurs de la partie double" des XVIè, XVIIè et XVIIIè siècles qui, à la suite de Luca Pacioli, vont diffuser l'enregistrement comptable en partie double; "les premiers "théoriciens" de la comptabilité" du XIXè et du du XXè, ceux qui vont se pencher sur les problèmes de représentation et d'évaluation que pose la comptabilité; "le quatuor de la recherche comptable moderne" qui va tracer les voies de la recherche comptable contemporaine; enfin, "les inclassables", ceux qui en raison de l' originalité de leurs écrits, du contexte de leur réflexion ou de leur langue sont difficiles à "classer".

Suggested Citation

  • Bernard Colasse, 2005. "Eléments pour une histoire de la pensée comptable," Post-Print halshs-00669876, HAL.
    • Handle: RePEc:hal:journl:halshs-00669876
    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.

    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-00669876. 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.