000			01427cam a2200205 4500500
005			20250121033404.0
041			_afre
042			_adc
100	1	0	_aOuriemmi, Oussama _eauthor
245	0	0	_aPaul Otlet’s Universal Accounting Scheme (1901): The Decimal Turning Point
260			_c2015.
500			_a73
520			_aUnlikely to what one may imagine, the decimal numbering system in accounting recording and classification does not originate in accounting but in bibliography. Paul Otlet, a Belgian lawyer who became a bibliographer, published in 1901 the first decimal accounting code, entitled : The Universal Accounting Scheme. Through this scheme, he proposes a new technique of accounts classification but also a new problematisation of accounting uniformisation. Based on unedited archives, this article focuses on an accounting code unknown yet to literature. The article identifies its origins in its author’s writings during the nineteenth century ; clarifies its two main features, decimal principle and uniformity, and highlights its immediate reception in three European countries.
690			_aOtlet
690			_aaccounting code
690			_auniformity
690			_adecimal
786	0		_nAccounting Auditing Control | Volume 21 | 3 | 2015-11-18 | p. 93-118 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2015-3-page-93?lang=en&redirect-ssocas=7080
999			_c455074 _d455074