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

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Karine Fabre & Céline Michaïlesco, 2010. "From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902," Post-Print halshs-00540569, HAL.
  • Handle: RePEc:hal:journl:halshs-00540569
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00540569
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    References listed on IDEAS

    as
    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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