IDEAS home Printed from https://ideas.repec.org/p/wpa/wuwpeh/0503013.html
   My bibliography  Save this paper

Comptabilité privée et formation du droit romain classique

Author

Listed:
  • Marc MALHERBE

    (Université Montesquieu Bordeaux IV)

Abstract

Comptabilité et droit n’ont pas toujours été deux sciences indépendantes. Sous l’Antiquité romaine, la comptabilité privée a largement contribué à la formation du droit romain, particulièrement entre le second siècle avant Jésus-Christ et le IIIe siècle de notre ère. Pendant cette période de cinq siècles, la comptabilité privée a tout d’abord constitué un moyen de preuve très utile en cas de litige, avant de devenir une véritable source du droit des contrats. Ce n’est qu’au Bas-Empire que son influence s’affaiblira, lorsque le droit deviendra complètement autonome.

Suggested Citation

  • Marc MALHERBE, 2005. "Comptabilité privée et formation du droit romain classique," Economic History 0503013, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwpeh:0503013
    Note: Type of Document - pdf; pages: 17. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 257-272.
    as

    Download full text from publisher

    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/eh/papers/0503/0503013.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Comptabilité privée. Droit romain. Codex accepti et expensi. Expensilatio.;

    JEL classification:

    • N - Economic History

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:wpa:wuwpeh:0503013. 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: EconWPA (email available below). General contact details of provider: https://econwpa.ub.uni-muenchen.de .

    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.