IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03810336.html

Comptabilité et révolution industrielle : une comparaison Grande-Bretagne/France

Author

Listed:
  • Trevor Boyns
  • John Richard Edwards
  • Marc Nikitin

    (LEO - Laboratoire d'Économie d'Orleans [UMR6586] - UO - Université d'Orléans - CNRS - Centre National de la Recherche Scientifique)

Abstract

In Britain, despite some pioneering contributions in the 18th century, there was a lack of concern with costing in the accounting literature before 1870. This was in marked contrast to developments in France where there were important contributions as early as 1820. The contrast seems unexpected, given general acceptance that Britain was the premier industrial nation of the time. As such, it could have been expected to lead the way in development and elaboration of concepts of cost accounting. The aim of this paper is to propose explanations for this apparent inconsistency.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Trevor Boyns & John Richard Edwards & Marc Nikitin, 1996. "Comptabilité et révolution industrielle : une comparaison Grande-Bretagne/France," Post-Print hal-03810336, HAL.
    • Handle: RePEc:hal:journl:hal-03810336
    DOI: 10.3917/cca.021.0005
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    Other versions of this item:

    More about this item

    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-03810336. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.