Paul Otlet’s Universal Accounting Scheme (1901): The Decimal Turning Point (notice n° 455074)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01427cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033404.0 |
| 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 | Paul Otlet’s Universal Accounting Scheme (1901): The Decimal Turning Point |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 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 | 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 | Accounting Auditing Control | Volume 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/journal-accounting-auditing-control-2015-3-page-93?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2015-3-page-93?lang=en&redirect-ssocas=7080</a> |
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