Jean Fourastié : diachronie d'une pensée comptable (notice n° 105281)
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|---|---|
| fixed length control field | 02651cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112005809.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Degos, Jean-Guy |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Jean Fourastié : diachronie d'une pensée comptable |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1997.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 35 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Jean Fourastié est un penseur connu et respecté pour ses travaux relatifs à la croissance, au développement et au progrès économiques. Il est aussi l’auteur de l’ouvrage de comptabilité qui a eu, au xxe siècle, le plus d’éditions. Le présent article étudie les variantes successives de cet ouvrage porteur de cinquante ans d’histoire, écrit pendant la Seconde Guerre mondiale puis modifié au cours d’une longue période où les mentalités et les systèmes politiques, économiques et comptables ont beaucoup changé. Dans la version originale du livre, l’auteur avait compris l’essentiel de la comptabilité et l’avait décrit selon une approche historique très suggestive. Dans les versions suivantes, il a su préserver l’essentiel de ses conceptions profondes sans simplifier les mécanismes d’évolution et sans négliger l’exactitude de la réglementation. L’ensemble de son œuvre comptable constitue une référence et un exemple pour les chercheurs d’aujourd’hui. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Jean Fourastié: The Emergence of an Accounting Thought Jean Fourastié is well-known for his contribution to thought on economic growth, development and progress. He is also the author of the accounting work to have achieved the highest number of editions in the 20th century. This article examines its different versions spanning a 50-year period. It was originally written during the Second World War and then modified over a long period during which political economic and accounting attitudes greatly changed. In the original version, the author dealt with the essence of accounting and discussed it in an historically interesting way. In following versions, he preserved the conceptual core of his work whilst paying attention to processes of accounting evolution and the specifics of regulation. His achievement remains a reference and example for present-day researchers. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | plans comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | doctrine |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | partie double |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | histoire de la comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | double entry |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | charts of accounts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting history |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | doctrine |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 3 | 1 | 1997-01-01 | p. 5-21 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1997-1-page-5?lang=fr">https://shs.cairn.info/revue-comptabilite-controle-audit-1997-1-page-5?lang=fr</a> |
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