Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme
For more than 60 years, the controversy concerning the role of double-entry bookkeeping in the emergence and expansion of capitalism, initiated by the works of Sombart and Weber, continues to engage accounting historians. Based on the examination of merchant archives in Nantes, this research intends to renew this debate by highlighting the fundamental role of the mundane yet neglected current account as a means of linking a set of actors who carried out a variety of transactions with each other, all the while pursuing their own goals. It is through this artifact, which established trust between partners, that double-entry bookkeeping then proved instrumental in the expansion of the merchant trade that preceded the rise of industrial capitalism.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650546|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 327-381, May.
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- Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 131-162, February.
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