Advanced Search
MyIDEAS: Login

Les premiers travaux d'Eugène Léautey, théoricien comptable à la charnière du 19è et du 20è siècle

Contents:

Author Info

  • Jean-Guy Degos

    ()
    (IRGO - Institut de Recherche en Gestion des Organisations - IAE de Bordeaux - Université Montesquieu - Bordeaux IV : EA4190)

Registered author(s):

    Abstract

    Eugène Léautey et Adolphe Guilbault ont publié en 1889, La science des comptes mise à la portée de tous. Cet ouvrage, a eu un large retentissement en Europe, non seulement dans les pays francophones, mais dans d'autres pays encore. Avant son chef-d'oeuvre, Eugène Léautey écrivit deux ouvrages intéressants. En 1881, il publia un livre où il étudiait les problèmes sociologiques et théoriques de la comptabilité française. Ensuite, dans le second publié en 1886, il étudie les écoles de commerce en France et dans de nombreux pays, comme l'Allemagne, l'Angleterre, l'Italie, la Russie et particulièrement les Etats-Unis. Déjà, dans les ouvrages que nous allons évoquer, un des plus grands écrivains comptables français, perçait sous les traits d'un auteur compétent, méticuleux et exigeant.

    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://hal.archives-ouvertes.fr/docs/00/64/76/04/PDF/Degos.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00647604.

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00647604

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00647604/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Comptabilité ; Ecoles de commerce ; Enseignement ; Cursus comptable;

    This paper has been announced in the following NEP Reports:

    References

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

    Citations

    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:hal:journl:hal-00647604. 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: (CCSD).

    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.