7

During the first industrialization, good bookkeeping became a central issue. The Code de commerce of 1807 made it a legal obligation, and companies, regardless of size, needed to entrust this task to someone. This article explores the modes of formalization and distribution of accounting knowledge. While primary and then secondary school provided basic accounting knowledge, training on the job would long remain the norm. Apprentice bookkeepers and accountants could also be trained through the courses offered to workers in Paris and in major French cities. Finally, editorial production, which increased during the nineteenth century and was linked to the development of specialized training, has become a source of primary importance.