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Comptabilité et traite négrière. Le Guide du commerce de Gaignat de l'Aulnais (1718-1791)

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Author Info

  • Cheryll S. Mc WATTERS

    (University of Alberta)

  • Yannick LEMARCHAND

    (Université de Nantes)

Abstract

Malgré un titre très général qui explique certainement le peu de place qui lui a été fait jusque-là dans l'histoire de la comptabilité, le Guide du commerce de Gaignat de l'Aulnais (1771) est vraisemblablement l'un des tout premiers manuels spécialisés de comptabilité, mais d'une spécialisation qui lui confère une place très particulière. Au-delà de quelques paragraphes consacrés aux matières commerciales traditionnelles — marchandises à échanger en divers pays, pratique du change, effets de commerce, poids et mesures, etc. — et d'une présentation relativement classique de la tenue des livres en partie simple et parties doubles, l'ouvrage est essentiellement consacré au commerce maritime et, plus particulièrement, à l'un de ses aspects les plus dramatiques : la traite négrière. L’essor consécutif d’une fiscalité complexe a fourni par la suite tant à ces juristes qu’aux comptables un rôle de plus en plus important qu’ils se partageaient. L’Etat, pour assurer sa quiétude quant à l’établissement de l’assiette fiscale, formalisera alors une profession comptable libérale connue aujourd’hui sous le titre d’expert-comptable.

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File URL: http://128.118.178.162/eps/eh/papers/0503/0503011.pdf
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Bibliographic Info

Paper provided by EconWPA in its series Economic History with number 0503011.

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Length: 28 pages
Date of creation: 24 Mar 2005
Date of revision:
Handle: RePEc:wpa:wuwpeh:0503011

Note: Type of Document - pdf; pages: 28. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 209-236.
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Web page: http://128.118.178.162

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