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Eléments pour une histoire de la pensée comptable

Author

Listed:
  • Bernard Colasse

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

Abstract

Dans cette introduction à l'ouvrage sur les grands auteurs en comptabilité qu'il a dirigé, l'auteur classe ces grands auteurs en quatre catégories : "les vulgarisateurs de la partie double" des XVIè, XVIIè et XVIIIè siècles qui, à la suite de Luca Pacioli, vont diffuser l'enregistrement comptable en partie double; "les premiers "théoriciens" de la comptabilité" du XIXè et du du XXè, ceux qui vont se pencher sur les problèmes de représentation et d'évaluation que pose la comptabilité; "le quatuor de la recherche comptable moderne" qui va tracer les voies de la recherche comptable contemporaine; enfin, "les inclassables", ceux qui en raison de l' originalité de leurs écrits, du contexte de leur réflexion ou de leur langue sont difficiles à "classer".

Suggested Citation

  • Bernard Colasse, 2005. "Eléments pour une histoire de la pensée comptable," Post-Print halshs-00669876, HAL.
  • Handle: RePEc:hal:journl:halshs-00669876
    as

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