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« Je Signalais Aussi, Comme On A Trop Souvent Oublie De Le Faire, L'Irregularite Des Livres » Reprimer La Mauvaise Tenue Des Comptes (1847-1887)

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  • Pierre Labardin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Depuis l'Ordonnance de Colbert de 1673 (reprise en grande partie par le Code de Commerce de 1807 et la loi de 1838), les commerçants ont l'obligation de tenir des livres de commerce. En cas de faillite, ils sont en effet passibles de sanctions initialement très sévères, mais qui se sont progressivement atténuées au fil du temps. Les travaux de Yannick Lemarchand [1994] ont déjà montré qu'une telle obligation n'avait eu que des effets aux XVIIe et XVIIIe siècles. A partir de 500 dossiers issus du Tribunal de commerce de la Seine (1847-1887), cette communication se propose d'étudier les effets de cette obligation sur les pratiques comptables des commerçants. Derrière cette étude, c'est en effet l'influence de la loi sur la diffusion de la comptabilité au XIXe siècle qui est mis en question.

Suggested Citation

  • Pierre Labardin, 2010. "« Je Signalais Aussi, Comme On A Trop Souvent Oublie De Le Faire, L'Irregularite Des Livres » Reprimer La Mauvaise Tenue Des Comptes (1847-1887)," Post-Print hal-00477762, HAL.
    • Handle: RePEc:hal:journl:hal-00477762
    Note: View the original document on HAL open archive server: https://hal.science/hal-00477762
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