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Comptabilité et traite négrière. Le Guide du commerce de Gaignat de l'Aulnais (1718-1791)

  • Cheryll S. Mc WATTERS

    (University of Alberta)

  • Yannick LEMARCHAND

    (Université de Nantes)

Registered author(s):

    Malgré un titre très général qui explique certainement le peu de place qui lui a été fait jusque-là dans l'histoire de la comptabilité, le Guide du commerce de Gaignat de l'Aulnais (1771) est vraisemblablement l'un des tout premiers manuels spécialisés de comptabilité, mais d'une spécialisation qui lui confère une place très particulière. Au-delà de quelques paragraphes consacrés aux matières commerciales traditionnelles — marchandises à échanger en divers pays, pratique du change, effets de commerce, poids et mesures, etc. — et d'une présentation relativement classique de la tenue des livres en partie simple et parties doubles, l'ouvrage est essentiellement consacré au commerce maritime et, plus particulièrement, à l'un de ses aspects les plus dramatiques : la traite négrière. L’essor consécutif d’une fiscalité complexe a fourni par la suite tant à ces juristes qu’aux comptables un rôle de plus en plus important qu’ils se partageaient. L’Etat, pour assurer sa quiétude quant à l’établissement de l’assiette fiscale, formalisera alors une profession comptable libérale connue aujourd’hui sous le titre d’expert-comptable.

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    File URL: http://econwpa.repec.org/eps/eh/papers/0503/0503011.pdf
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    Paper provided by EconWPA in its series Economic History with number 0503011.

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    Length: 28 pages
    Date of creation: 24 Mar 2005
    Date of revision:
    Handle: RePEc:wpa:wuwpeh:0503011
    Note: Type of Document - pdf; pages: 28. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 209-236.
    Contact details of provider: Web page: http://econwpa.repec.org

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