000			01441cam a2200205 4500500
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041			_afre
042			_adc
100	1	0	_aDegos, Jean-Guy _eauthor
245	0	0	_aJean Fourastié: The Emergence of an Accounting Thought
260			_c1997.
500			_a35
520			_aJean Fourastié is well-known for his contribution to thought on economic growth, development and progress. He is also the author of the accounting work to have achieved the highest number of editions in the 20th century. This article examines its different versions spanning a 50-year period. It was originally written during the Second World War and then modified over a long period during which political economic and accounting attitudes greatly changed. In the original version, the author dealt with the essence of accounting and discussed it in an historically interesting way. In following versions, he preserved the conceptual core of his work whilst paying attention to processes of accounting evolution and the specifics of regulation. His achievement remains a reference and example for present-day researchers.
690			_adouble entry
690			_acharts of accounts
690			_aaccounting history
690			_adoctrine
786	0		_nAccounting Auditing Control | Volume 3 | 1 | 1997-01-01 | p. 5-21 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-5?lang=en
999			_c144115 _d144115