Advanced Search
MyIDEAS: Login to save this article or follow this journal

Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century

Contents:

Author Info

  • Miche 'Le Lacombe-Saboly
Registered author(s):

    Abstract

    Private charity was the origin of the foundation of hospitals in pre-revolutionary France and at the same time their principal source of income; the church played an important role. The Revolution introduced many changes to hospitals. This article has two objectives: to describe hospital organization and accounting practices between the seventeenth and the nineteenth centuries as seen in three hospitals in the Toulouse region, and to show how the accounting model adopted was suited to their structure and aims.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330630
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Accounting History Review.

    Volume (Year): 7 (1997)
    Issue (Month): 3 ()
    Pages: 259-280

    as in new window
    Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:259-280

    Contact details of provider:
    Web page: http://www.tandfonline.com/RABF21

    Order Information:
    Web: http://www.tandfonline.com/pricing/journal/rabf21

    Related research

    Keywords: Hospital Accounting; Control; Charge; Discharge; Treasurer;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:259-280. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.