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Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme

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Author Info

  • Yannick Lemarchand

    ()
    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

  • Laure Pineau-Defois

    ()
    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

  • Cheryl Mcwatters

    ()
    (University of Alberta, Canada - University of Alberta)

Abstract

Depuis plus de 60 ans, la controverse relative au rôle de la comptabilité en partie double dans l'émergence et l'expansion du capitalisme, initiée par les travaux de Sombart et Weber ne cesse de mobiliser les historiens de la comptabilité. A partir de l'examen d'un fonds d'archives nantais, cette recherche se propose d'en renouveler l'approche en mettant en exergue le rôle fondamental mais négligé du banal compte courant comme instrument de mise en relation d'un ensemble d'acteurs réalisant entre eux diverses transactions tout en poursuivant leurs propres objectifs. C'est par l'intermédiaire de cet artefact, qui institue la confiance, que la partie double se révèle alors avoir joué un rôle déterminant dans l'expansion des échanges commerciaux qui a précédé l'essor du capitalisme industriel.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00650546.

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Date of creation: 2011
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Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
Handle: RePEc:hal:journl:hal-00650546

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Keywords: comptabilité et capitalisme ; partie double ; comptabilité marchande ; compte courant ; Nantes;

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  1. Toms, J.S., 2010. "Calculating profit: A historical perspective on the development of capitalism," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 205-221, February.
  2. Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers, Laboratoire Orléanais de Gestion - université d'Orléans 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
  3. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 131-162, February.
  4. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 327-381, May.
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