IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03383748.html
   My bibliography  Save this paper

Marketing the past over the long run: uses of the past in French accounting textbooks, 17th-19th c

Author

Listed:
  • Pierre Labardin

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

  • Pierre Gervais

    (CREW - CREW - Center for Research on the English-speaking World - EA 4399 - Université Sorbonne Nouvelle - Paris 3)

Abstract

A growing share of the literature in the fields of marketing and organizational theory is focusing on the uses of the past. This paper aims to propose an analysis of these uses over the long run and concludes that these uses of the past may themselves be historicized.The paper uses accounting textbooks published in French from the seventeenth to the nineteenth century. This study uses historical and organizational literature to account for observed variations.Two conceptualizations of the past can be found in the sources from the period studied, depending on the period one considers, each of them leading to a different marketing strategy. In the first one, the past is presented as providing most or even all the value of what is offered in the present, as past experience serves as a stepping stone to a better product. The second conception breaks with these mostly positive views and presents the past as a dangerous routine, from which one must be freed to innovate.Studying marketing uses of the past over the long run allows us to identify a limited set of possible sales pitches using the past to promote work and to identify the constraints orienting these pitches at any given time.

Suggested Citation

  • 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.
  • Handle: RePEc:hal:journl:hal-03383748
    DOI: 10.1108/JHRM-09-2020-0035
    Note: View the original document on HAL open archive server: https://hal.science/hal-03383748v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03383748v1/document
    Download Restriction: no

    File URL: https://libkey.io/10.1108/JHRM-09-2020-0035?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. William M. Foster & Diego M. Coraiola & Roy Suddaby & Jochem Kroezen & David Chandler, 2017. "The strategic use of historical narratives: a theoretical framework," Business History, Taylor & Francis Journals, vol. 59(8), pages 1176-1200, November.
    2. Pierre Labardin, 2011. "Accounting prescription and practice in nineteenth century France," Post-Print halshs-00671207, HAL.
    3. Adrien Jean-Guy Passant, 2016. "Issues in European business education in the mid-nineteenth century: a comparative perspective," Business History, Taylor & Francis Journals, vol. 58(7), pages 1118-1145, October.
    4. repec:dau:papers:123456789/5327 is not listed on IDEAS
    5. Mads Mordhorst & Stefan Schwarzkopf, 2017. "Theorising narrative in business history," Business History, Taylor & Francis Journals, vol. 59(8), pages 1155-1175, November.
    6. Pierre Labardin & Marc Nikitin, 2009. "Accounting and the words to tell it: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 19(2), pages 149-166.
    7. Yannick Lemarchand, 2019. "The birth of industrial accounting in France: some curious paradoxes," Accounting History Review, Taylor & Francis Journals, vol. 29(2), pages 221-241, May.
    8. John Richard Edwards, 2011. "Accounting education in Britain during the early modern period," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 37-67.
    9. repec:dau:papers:123456789/8448 is not listed on IDEAS
    10. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    11. Marie-Laure Salles-Djelic, 2006. "Marketization: From Intellectual Agenda to Global Policy Making," Post-Print hal-01891997, HAL.
    12. Adrien Jean-Guy Passant, 2016. "Issues in European business education in the mid-nineteenth century: a comparative perspective," Post-Print hal-03658709, HAL.
    13. Joel Mokyr, 2005. "The Intellectual Origins of Modern Economic Growth," Springer Books, in: Alberto Quadrio Curzio & Marco Fortis (ed.), Research and Technological Innovation, pages 17-80, Springer.
    14. Mokyr, Joel, 2005. "The Intellectual Origins of Modern Economic Growth," The Journal of Economic History, Cambridge University Press, vol. 65(2), pages 285-351, June.
    15. Hartmann, Benjamin J. & Brunk, Katja H., 2019. "Nostalgia marketing and (re-)enchantment," International Journal of Research in Marketing, Elsevier, vol. 36(4), pages 669-686.
    16. Pierre Labardin, 2010. "Du teneur de livres au comptable – Le regard de quelques écrivains européens," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(2), pages 49-68.
    17. Pierre Labardin, 2010. "Du teneur de livres au comptable – Le regard de quelques écrivains européens," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 49-68.
    18. Peter Clark & Michael Rowlinson, 2004. "The Treatment of History in Organisation Studies: Towards an 'Historic Turn'?," Business History, Taylor & Francis Journals, vol. 46(3), pages 331-352.
    19. Peter Walton, 1993. "Company law and accounting in nineteenth-century Europe," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 286-291.
    20. Pierre Gervais, 2020. "From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks," Accounting History Review, Taylor & Francis Journals, vol. 30(3), pages 263-289, September.
    21. Pierre Labardin, 2011. "Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases," Accounting History Review, Taylor & Francis Journals, vol. 21(3), pages 263-283, November.
    22. repec:dau:papers:123456789/5345 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pikos Anna, 2018. "Continuity of Narratives: Reinterpretations of Polish Business History," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 26(4), pages 47-63, December.
    2. Adrien Jean-Guy Passant, 2022. "The organizational identity of business schools: Toward an entrepreneurial redefinition? A longitudinal case study of a European business school," Post-Print hal-04180471, HAL.
    3. Paolo Buonanno & Francesco Cinnirella & Elona Harka & Marcello Puca, 2024. "Books Go Public: The Consequences of the Expropriation of Monastic Libraries on Innovation," CESifo Working Paper Series 11015, CESifo.
    4. Heinig, Christian Hilligsøe & Nielsen, Martin Jessen, 2006. "Følger ECB og Fed den ny-keynesianske grundlektie?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2006(1), pages 186-208.
    5. Braggion, F., 2008. "Managers, Firms and (Secret) Social Networks : The Economics of Freemasonry," Other publications TiSEM 94d22128-900d-4d0b-8224-3, Tilburg University, School of Economics and Management.
    6. Marina E. Adshade, 2009. "The Rich Are Different From The Rest Of Us," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 55(4), pages 959-967, December.
    7. Suenaga, Keiichiro, 2019. "The emergence of technological paradigms: The case of heat engines," Technology in Society, Elsevier, vol. 57(C), pages 135-141.
    8. Davide Cantoni & Jeremiah Dittmar & Noam Yuchtman, 2018. "Religious Competition and Reallocation: the Political Economy of Secularization in the Protestant Reformation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 133(4), pages 2037-2096.
    9. Szalavetz, Andrea, 2011. "Innovációvezérelt növekedés? [Innovation-driven growth?]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 460-476.
    10. Francesco Campo & Mariapia Mendola & Andrea Morrison & Gianmarco Ottaviano, "undated". "Immigrant Inventors and Diversity in the Age of Mass Migration," Development Working Papers 464, Centro Studi Luca d'Agliano, University of Milano.
    11. Graversen, Ebbe Krogh & Mark, Michael, 2006. "Dansk erhvervslivs styrkeområder inden for Forskning og Udvikling," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2006(1), pages 169-185.
    12. Adrian Palacios-Mateo, 2023. "Education and household decision-making in Spanish mining communities, 1877–1924," Cliometrica, Springer;Cliometric Society (Association Francaise de Cliométrie), vol. 17(2), pages 301-340, May.
    13. Diane Coyle, 2021. "The idea of productivity," Working Papers 003, The Productivity Institute.
    14. Diego Comin & William Easterly & Erick Gong, 2010. "Was the Wealth of Nations Determined in 1000 BC?," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 65-97, July.
    15. Hans-Bernd Schaefer & Rok Spruk, 2024. "Islamic Law, Western European Law and the Roots of Middle East's Long Divergence: a Comparative Empirical Investigation (800-1600)," Papers 2401.14435, arXiv.org, revised Mar 2024.
    16. Javier Mejia, 2018. "Social Interactions and Modern Economic Growth," Documentos CEDE 16379, Universidad de los Andes, Facultad de Economía, CEDE.
    17. Richard A. Easterlin, 2019. "Three Revolutions of the Modern Era," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 61(4), pages 521-530, December.
    18. Pau Insa-Sánchez, 2021. "Inequality of Opportunity in Access to Secondary Education in 19th Century," Documentos de Trabajo (DT-AEHE) 2106, Asociación Española de Historia Económica.
    19. Laustrup, Esben Kolind & Raaballe, Johannes, 2006. "Udbytteannonceringseffekten i Danmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2006(1), pages 137-168.
    20. Kristensen, Nicolai & Westergård-Nielsen, Niels, 2006. "Job satisfaction and quits – Which job characteristics matters most?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2006(1), pages 230-248.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03383748. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.