Le Schéma Universel de Comptabilité de Paul Otlet (1901) : le tournant décimal (notice n° 346300)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02409cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118023453.0 |
| 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 | Ouriemmi, Oussama |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le Schéma Universel de Comptabilité de Paul Otlet (1901) : le tournant décimal |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 74 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Contrairement à ce que l’on pourrait imaginer, le numérotage décimal dans l’enregistrement et le classement comptables ne trouve pas ses origines dans la comptabilité mais dans la bibliographie. Paul Otlet, juriste belge devenu bibliographe, publie en 1901 le premier plan comptable décimal sous le titre de Schéma Universel de Comptabilité. Il y propose une nouvelle technique de classement des comptes mais également une nouvelle problématisation de l’uniformisation comptable. Sur la base d’archives inédites, le présent article revient sur un plan comptable méconnu jusqu’ici par la littérature. Il identifie les origines de ce dernier dans les écrits du XIXe siècle de son auteur, explicite ses deux traits principaux, la décimalité et l’uniformité, et met en lumière sa réception immédiate dans trois pays européens. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Unlikely to what one may imagine, the decimal numbering system in accounting recording and classification does not originate in accounting but in bibliography. Paul Otlet, a Belgian lawyer who became a bibliographer, published in 1901 the first decimal accounting code, entitled : The Universal Accounting Scheme. Through this scheme, he proposes a new technique of accounts classification but also a new problematisation of accounting uniformisation. Based on unedited archives, this article focuses on an accounting code unknown yet to literature. The article identifies its origins in its author’s writings during the nineteenth century ; clarifies its two main features, decimal principle and uniformity, and highlights its immediate reception in three European countries. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | décimalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Otlet |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | plan comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | uniformité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Otlet |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting code |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | uniformity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | decimal |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 21 | 3 | 2015-11-18 | p. 93-118 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2015-3-page-93?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2015-3-page-93?lang=fr&redirect-ssocas=7080</a> |
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