Jean Fourastié: The Emergence of an Accounting Thought (notice n° 144115)
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| fixed length control field | 01441cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112023912.0 |
| 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: The Emergence of an Accounting Thought |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1997.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 35 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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 | 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 | Accounting Auditing Control | Volume 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/journal-accounting-auditing-control-1997-1-page-5?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-5?lang=en</a> |
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