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Les auteurs comptables: une élite à géométrie variable

Author

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  • Marc Nikitin

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

Les auteurs comptables considérés sont ceux qui ont produit des ouvrages de doctrine, entre 1494, date de la publication du premier ouvrage et le milieu du XX° siècle, date à partir de laquelle l'élaboration de la doctrine a été ‘socialisée', c'est-à-dire prise en charge par des auteurs collectifs comme le CNC en France . Qui étaient ces auteurs comptables ? C'est la question à laquelle cet article essaie de répondre, en distinguant quatre grandes périodes. Cette étude montre deux choses : d'une part, tous ces auteurs étaient, à des titres divers, membres des élites de leur époque, capables de synthétiser l'état des connaissances et surtout des besoins des entreprises, d'autre part, aucun n'élaborait ses propositions sans connaître et s'inspirer de pratiques et des ouvrages déjà existants. Ce ne sont donc pas des inventeurs, et ceux qui ont prétendu l'être étaient au mieux d'irresponsables candides et au pire des charlatans.

Suggested Citation

  • Marc Nikitin, 2008. "Les auteurs comptables: une élite à géométrie variable," Post-Print hal-00493619, HAL.
    • Handle: RePEc:hal:journl:hal-00493619
    Note: View the original document on HAL open archive server: https://hal.science/hal-00493619
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/8722 is not listed on IDEAS
    2. Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
    3. Pierre Labardin & Marc Nikitin, 2009. "Accounting and the words to tell it: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 19(2), pages 149-166.
    4. repec:dau:papers:123456789/5345 is not listed on IDEAS
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    Cited by:

    1. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.

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    Keywords

    doctrine comptable; auteurs comptables;

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