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Jean Dumarchey: Control of Value, Key to Understanding an Accounting Theory Legacy

Par : Type de matériel : TexteTexteLangue : français Détails de publication : 2005. Sujet(s) : Ressources en ligne : Abrégé : Jean Dumarchey (1874-1946) was a French accounting theorist known for his scientific and economic approach to accounting. Dumarchey’s theory did not really succeed in his lifetime. What differentiates him from previous thinkers can be found in his books, papers, and lectures: Dumarchey asserted that accounting must be scientifically organized in consideration of its foundational aim, which is the control of the firm’s economic value.
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Jean Dumarchey (1874-1946) was a French accounting theorist known for his scientific and economic approach to accounting. Dumarchey’s theory did not really succeed in his lifetime. What differentiates him from previous thinkers can be found in his books, papers, and lectures: Dumarchey asserted that accounting must be scientifically organized in consideration of its foundational aim, which is the control of the firm’s economic value.

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