The ordinance of September 14, 1822: an example of the influence of commercial accounting on state accounting?
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TexteLangue : français Détails de publication : 2023.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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