The ordinance of September 14, 1822: an example of the influence of commercial accounting on state accounting? (notice n° 554662)
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| fixed length control field | 01342cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121121610.0 |
| 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 | Labardin, Pierre |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The ordinance of September 14, 1822: an example of the influence of commercial accounting on state accounting? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A historical, legal and managerial literature has questioned the introduction of the double-entry system by the ordinance of September 14, 1822, seeing in this an influence of the merchant accountancy of the Ancien Régime. This article sets out to specify such an influence by discussing the modes of circulation and proposes to compare the ordinance of 1822 to the Code of Commerce of 1807. This work allows us to conclude that the hybridization between merchant and state accounting is more complex than initially appears. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | merchant accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tate accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | history of accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | merchant accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tate accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | history of accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d’administration publique | o 183 | 3 | 2023-01-10 | p. 681-691 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-3-page-681?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-3-page-681?lang=en&redirect-ssocas=7080</a> |
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