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Accounting and the words to tell it: an historical perspective

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  • Pierre Labardin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Marc Nikitin

Abstract

In the French language, the word comptabilite (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared, as well as the use of comptabilite to designate the accounting department. In this paper, we examine the evolution of words in the context of the development of accounting, seeking some help from amongst linguists.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Pierre Labardin & Marc Nikitin, 2012. "Accounting and the words to tell it: an historical perspective," Post-Print hal-01649709, HAL.
    • Handle: RePEc:hal:journl:hal-01649709
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    1. is not listed on IDEAS
    2. Laaksonen, Jenni, 2022. "Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
    4. Pierre Labardin & Pierre Gervais, 2021. "Marketing the past over the long run: uses of the past in French accounting textbooks, 17th-19th c," Post-Print hal-03383748, HAL.
    5. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.
    6. Marc Nikitin, 2008. "Les auteurs comptables: une élite à géométrie variable," Post-Print hal-00493619, HAL.

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