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dc.contributor.authorLabardin, Pierre
dc.contributor.authorNikitin, Marc
dc.date.accessioned2010-12-17T11:54:02Z
dc.date.available2010-12-17T11:54:02Z
dc.date.issued2009
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/5345
dc.language.isoenen
dc.subjectFrench languageen
dc.subjectFranceen
dc.subjectNineteenth centuryen
dc.subjectAccountingen
dc.subjectFinanceen
dc.subjectWords
dc.subject.ddc657en
dc.subject.classificationjelG32en
dc.subject.classificationjelM41
dc.titleAccounting and the words to tell it: an historical perspectiveen
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherUniversité d'Orléans;
dc.contributor.editoruniversityother;France
dc.description.abstractenIn the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared, as well as the use of comptabiliteacute to designate the accounting department. In this paper, we examine the evolution of words in the context of the development of accounting, seeking some help from amongst linguists.en
dc.relation.isversionofjnlnameAccounting, Business and Financial History
dc.relation.isversionofjnlvol19en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate2009
dc.relation.isversionofjnlpages149-166en
dc.relation.isversionofdoihttp://dx.doi.org/10.1080/09585200902969260en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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