Jean Dumarchey : le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable (notice n° 343423)
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| fixed length control field | 01956cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021933.0 |
| 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 | Charrier, Emmanuel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Jean Dumarchey : le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 11 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméJean Dumarchey (1874-1946) est un théoricien français de la comptabilité dont on dit qu’il a marqué son temps par une approche scientifique et économique de la comptabilité. La réception de cette théorie a été très réservée du vivant de l’auteur. L’étude de ses livres, articles et conférences révèle qu’en rupture avec ses prédécesseurs, Dumarchey a affirmé que la comptabilité avait une finalité essentielle, de laquelle devait découler, scientifiquement, son organisation : le contrôle de la valeur économique de l’entreprise. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey’s theory didn’t really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures : Dumarchey asserted that accounting must be scientifically organized in consideration of its very founding aim, which is the control of the firm economic value. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | patrimoine |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | économie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité financière (objectifs) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | positivisme |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | positivism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | property |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | economy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial accounting (objectives) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | value |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 11 | 3 | 2005-12-01 | p. 35-60 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2005-3-page-35?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2005-3-page-35?lang=fr&redirect-ssocas=7080</a> |
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