L’ordonnance du 14 septembre 1822 : une influence des comptabilités commerciales sur la comptabilité de l’État ? (notice n° 853677)
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| fixed length control field | 01916cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123150211.0 |
| 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 | L’ordonnance du 14 septembre 1822 : une influence des comptabilités commerciales sur la comptabilité de l’État ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 74 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Une littérature historique, juridique ou gestionnaire a interrogé l’introduction de la partie double par l’ordonnance du 14 septembre 1822 en y voyant une influence des comptabilités marchandes d’Ancien Régime. Ce texte propose de préciser une telle influence en discutant les modes de circulation et propose de comparer l’ordonnance de 1822 au code de commerce de 1807. Ce travail permet de conclure à une hybridation plus complexe entre comptabilité marchande et de l’État qu’il n’y paraît initialement. |
| 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 | comptabilité marchande |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | histoire de la comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comptabilité de l’État |
| 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 | 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/revue-francaise-d-administration-publique-2022-3-page-681?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-d-administration-publique-2022-3-page-681?lang=fr&redirect-ssocas=7080</a> |
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