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Les faillites au XIXe siècle. Le droit, le chiffre et les pratiques comptables

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  • Nicolas Praquin

Abstract

In terms of bankruptcies, the nineteenth century is characterized by a process of judicial proceedings and professionalization of the profession of trustee. However, the judicial management of bankruptcy that the political will want to change has to face the social practices inherited from the former Ancien Régime. The legislature is therefore obliged to adapt to twice the Commercial Code, once in 1838 in easing the procedure, again in 1889 taking into account the diversity of situations. The accounting is the technical infrastructure to the court proceedings; it is primarily the means by which proof is, before becoming the tool of the evaluation of the debtor?s assets. The liquidator is the key player in the system because it lies at the crossroads of many interests: the bankrupt, creditors and the court.

Suggested Citation

  • Nicolas Praquin, 2008. "Les faillites au XIXe siècle. Le droit, le chiffre et les pratiques comptables," Revue française de gestion, Lavoisier, vol. 0(8), pages 359-382.
    • Handle: RePEc:cai:rfglav:rfg_188_0359
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    Cited by:

    1. Pierre Labardin & Karine Fabre, 2011. "Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)," Post-Print hal-00650538, HAL.
    2. Jérôme Sgard, 2010. "Les Comptes Généraux de la Justice : une description statistique des institutions judiciaires de la France au XIX° siècle," Working Papers hal-01064422, HAL.

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