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La Nouvelle instruction, premier traité de tenue des livres de comptes en langue française

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  • Yannick Lemarchand

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université)

Abstract

After Luca Pacioli's Particulares de computis et scripturis, the first printed treatise on accounting, published in Venice in 1494, Jehan Ympyn Cristophle's Nouvelle instruction et remonstration de la très excellente science du livre de compte, published in Antwerp in 1543, was the first of its kind written in French. Translated from Dutch into French and then from French into English, it played a key role in spreading double-entry bookkeeping throughout commercial Europe. This chapter first examines what we know about Ymptn's life and career between Venice and Antwerp. It continues with a detailed presentation of the book's content and an in-depth analysis of the educational model developed by the author, a model that was widely used for several centuries by the accounting authors who succeeded him.

Suggested Citation

  • Yannick Lemarchand, 2025. "La Nouvelle instruction, premier traité de tenue des livres de comptes en langue française," Post-Print halshs-05637988, HAL.
    • Handle: RePEc:hal:journl:halshs-05637988
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