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Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme

Author

Listed:
  • Yannick Lemarchand

    () (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Laure Pineau-Defois

    () (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Cheryl Mcwatters

    () (University of Alberta [Edmonton])

Abstract

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.

Suggested Citation

  • Yannick Lemarchand & Laure Pineau-Defois & Cheryl Mcwatters, 2011. "Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme," Post-Print hal-00650546, HAL.
  • Handle: RePEc:hal:journl:hal-00650546
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650546
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    References listed on IDEAS

    as
    1. Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
    2. 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.
    3. Toms, J.S., 2010. "Calculating profit: A historical perspective on the development of capitalism," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 205-221, February.
    4. 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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