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Comptabilité privée et formation du droit romain classique



    (Université Montesquieu Bordeaux IV)


Comptabilité et droit n’ont pas toujours été deux sciences indépendantes. Sous l’Antiquité romaine, la comptabilité privée a largement contribué à la formation du droit romain, particulièrement entre le second siècle avant Jésus-Christ et le IIIe siècle de notre ère. Pendant cette période de cinq siècles, la comptabilité privée a tout d’abord constitué un moyen de preuve très utile en cas de litige, avant de devenir une véritable source du droit des contrats. Ce n’est qu’au Bas-Empire que son influence s’affaiblira, lorsque le droit deviendra complètement autonome.

Suggested Citation

  • Marc MALHERBE, 2005. "Comptabilité privée et formation du droit romain classique," Economic History 0503013, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwpeh:0503013
    Note: Type of Document - pdf; pages: 17. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 257-272.

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    Comptabilité privée. Droit romain. Codex accepti et expensi. Expensilatio.;

    JEL classification:

    • N - Economic History

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