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Comptabilité et révolution industrielle : une comparaison Grande-Bretagne/France

Author

Listed:
  • Trevor Boyns
  • John Richard Edwards
  • Marc Nikitin

Abstract

In Britain, despite some pioneering contributions in the 18th century, there was a lack of concern with costing in the accounting literature before 1870. This was in marked contrast to developments in France where there were important contributions as early as 1820. The contrast seems unexpected, given general acceptance that Britain was the premier industrial nation of the time. As such, it could have been expected to lead the way in development and elaboration of concepts of cost accounting. The aim of this paper is to propose explanations for this apparent inconsistency.

Suggested Citation

  • Trevor Boyns & John Richard Edwards & Marc Nikitin, 1996. "Comptabilité et révolution industrielle : une comparaison Grande-Bretagne/France," ACCRA, Association francophone de comptabilité, vol. 2(1), pages 5-20.
    • Handle: RePEc:cai:accafc:cca_021_0005
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    Keywords

    accounting history; costs accounting;

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