IDEAS home Printed from https://ideas.repec.org/p/log/wpaper/2000-1.html
   My bibliography  Save this paper

The birth of modern public sector accounting in France and Britain

Author

Listed:
  • Marc Nikitin

    (Laboratoire Orléanais de Gestion)

Abstract

Under the Ancien Régime France, collecting taxes was a business affair confided by the King to businessmen. After several unfruitful attempts to have his revenue under control, the King finally imposed, in 1788, the centralisation of the Treasury and the use of double entry bookeeping in that institution. The Révolution confirm this orientation and a modern public sector accounting system was progressively set up, completely dedicated to the service of the nascent nation. Double entry progressively spread in all the wheels of the State, under the instructions of Count Mollien and Marquis d'Audiffret from 1806 onwards. The influence of the former spread itself outside France, and the system was imitated in Naples (1806-1815), under the rule of the Napoleonic army. In Great Britain, after 1829 the movement towards a modern and democratic system of Public Accounts was initiated, beyond doubt under French ifluence.

Suggested Citation

  • 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.
    • Handle: RePEc:log:wpaper:2000-1
    as

    Download full text from publisher

    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2000-1.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
    2. Yannick Lemarchand & Laure Pineau-Defois & Cheryl Mcwatters, 2011. "Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme," Post-Print hal-00650546, HAL.
    3. Yves Levant & Olivier de La Villarmois, 2004. "Georges Perrin and the GP cost calculation method: the story of a failure," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 151-181.
    4. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
    5. Mr. Timothy C Irwin, 2013. "Shining a Light on the Mysteries of State: The Origins of Fiscal Transparency in Western Europe," IMF Working Papers 2013/219, International Monetary Fund.
    6. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
    7. Marc Nikitin, 2008. "Les auteurs comptables: une élite à géométrie variable," Post-Print hal-00493619, HAL.
    8. José Alves, 2018. "Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries," Working Papers REM 2018/45, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:log:wpaper:2000-1. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Philippe Paquet (email available below). General contact details of provider: https://edirc.repec.org/data/loorlfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.