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Autour du mot comptabilité

Author

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  • Pierre Labardin

    (Laboratoire Orléanais de Gestion)

Abstract

Le travail vise à comprendre l’origine du mot comptabilité à travers trois questions : d’abord, comment le mot s’est imposé et a remplacé l’expression tenue des livres ? Ensuite, comment l’ajout d’adjectif (commerciale, financière, industrielle etc.) a permis de classer le savoir comptable en plusieurs catégories et comment ces catégories ont évolué ? Enfin, quels sens recouvrent le mot comptabilité et quand ces sens sont apparus ?

Suggested Citation

  • Pierre Labardin, 2006. "Autour du mot comptabilité," Working Papers 2006-2, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2006-2
    as

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    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2006-2.pdf
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    References listed on IDEAS

    as
    1. Bryer, R. A., 1993. "The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 649-690.
    2. repec:dau:papers:123456789/8722 is not listed on IDEAS
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    Keywords

    Comptabilité; Histoire;

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