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La Comptabilité Des Expositions Universelles (Paris, 1855-1900) - Transfert De Savoirs Et Apprentissage

Author

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  • Céline Michaïlesco

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

Abstract

L'Etat français et la Ville de Paris organisent, entre 1855 et 1900, cinq Expositions universelles. L'ampleur des projets implique la constitution de bases de connaissances pour son organisation, en particulier d'un point de vue financier ; d'où l'adoption des principes de la comptabilité publique. Les documents administratifs et comptables de ces Expositions permettent d'étudier, en plus des aspects techniques de ce transfert, l'utilité des principes de la comptabilité publique dans l'acquisition de connaissances spécifiques et amènent à s'interroger sur le modèle de management mis en place.

Suggested Citation

  • Céline Michaïlesco, 2005. "La Comptabilité Des Expositions Universelles (Paris, 1855-1900) - Transfert De Savoirs Et Apprentissage," Post-Print halshs-00581247, HAL.
  • Handle: RePEc:hal:journl:halshs-00581247 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581247
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    References listed on IDEAS

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    1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    2. Marc Bidan & Redouane El Amrani & Bénédicte Geffroy-Maronnat & Rolande Marciniak & Frantz Rowe, 2004. "3. Progiciels de gestion intégrés et flexibilités: vers des systèmes fortement couplés?," Post-Print hal-00949153, HAL.
    3. Joao A. Ribeiro & Robert W. Scapens, 2004. "Power, ERP systems and resistance to management accounting: a case study," FEP Working Papers 141, Universidade do Porto, Faculdade de Economia do Porto.
    4. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer Pour La Prise En Compte Des Paramètres De Conception Dans La Recherche Sur Les Innovations En Comptabilité De Gestion," Post-Print halshs-00582782, HAL.
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