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Les premiers travaux d'Eugène Léautey, théoricien comptable à la charnière du 19è et du 20è siècle


  • Jean-Guy Degos

    () (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)


Early works of Eugène Léautey, an accounting theorist connecting the 19th and the 20th century Eugene Léautey and Adolphe Guilbault published in 1889 The science of accounts for all. This work, had a great repercussion in Europe, not only in the French-speaking countries, but still in other countries. Before his masterpiece, Eugene Léautey wrote two interesting books. In 1881, Eugene Léautey publishes his first book and he studied the sociological and theoretical problems of French accounting, then in his second, published in 1886, he studies the commercial schools of France and then of many countries such as Germany, England, Italy, Russia, and especially America. Already, in the works which we will evoke, one of the best French accounting writers, bored under the features of a qualified, meticulous and demanding author.

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  • Jean-Guy Degos, 2011. "Les premiers travaux d'Eugène Léautey, théoricien comptable à la charnière du 19è et du 20è siècle," Post-Print hal-00647604, HAL.
  • Handle: RePEc:hal:journl:hal-00647604
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    Business school; Education; Accounting background; Accounting; Comptabilité; Ecoles de commerce; Enseignement; Cursus comptable;

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