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Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century

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  • Miche 'Le Lacombe-Saboly

Abstract

Private charity was the origin of the foundation of hospitals in pre-revolutionary France and at the same time their principal source of income; the church played an important role. The Revolution introduced many changes to hospitals. This article has two objectives: to describe hospital organization and accounting practices between the seventeenth and the nineteenth centuries as seen in three hospitals in the Toulouse region, and to show how the accounting model adopted was suited to their structure and aims.

Suggested Citation

  • Miche 'Le Lacombe-Saboly, 1997. "Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 259-280.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:259-280
    DOI: 10.1080/095852097330630
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    Cited by:

    1. Mae Baker & Michael Collins, 2005. "Audit and control in the not-for-profit sector: an endowed charity case 1739–1853," Accounting and Business Research, Taylor & Francis Journals, vol. 35(2), pages 111-128.
    2. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.

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