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From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902

Listed author(s):
  • Karine Fabre

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

  • Céline Michaïlesco


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

Registered author(s):

    During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practises were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used and the potential roles of accounting change over time according to political background and parliamentary control are considered.

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    Paper provided by HAL in its series Post-Print with number halshs-00540569.

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    Date of creation: 01 Mar 2010
    Publication status: Published in Accounting, Business and Financial History, 2010, 20 (1), pp. 67-90
    Handle: RePEc:hal:journl:halshs-00540569
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    1. Yannick Lemarchand, 1999. "Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 225-254.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
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