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La diffusion progressive des pratiques comptables en France : une étude d'après les rapports des syndics de faillite auprès du Tribunal de Tours (1842-1935)

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  • Pierre Labardin

    (Laboratoire Orléanais de Gestion)

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    Abstract

    Ce cahier de recherche interroge la diffusion des techniques comptables dans l’économie française au XIXe et au début du XXe siècle. Pour cela, 250 rapports de syndics de faillite du tribunal de Tours seront analysés. Dans un premier temps, nous recherchons les biais contenus dans les discours des syndics, tout en rappelant la législation sur la faillite. Dans un second temps, nous mettons en évidence la lente diffusion des techniques comptables dans l’économie tourangelle. Enfin, dans un troisième temps, nous nous interrogeons sur les raisons conduisant à la diffusion de la comptabilité : après avoir montré les limites des explications en termes juridiques, nous montrerons l’influence de la délégation de la tenue des livres à un tiers.

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    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2007-2.pdf
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    Bibliographic Info

    Paper provided by Laboratoire Orléanais de Gestion - université d'Orléans in its series Working Papers with number 2007-2.

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    Date of creation: 2007
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    Handle: RePEc:log:wpaper:2007-2

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    Keywords: Faillite; comptabilité; comptables; histoire;

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