• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail - No thumbnail

From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902

Fabre, Karine; Michaïlesco, Céline (2010), From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902, Accounting, Business and Financial History, 20, 1, p. 67-90. http://dx.doi.org/10.1080/09585201003590617

Type
Article accepté pour publication ou publié
External document link
http://halshs.archives-ouvertes.fr/halshs-00540569/fr/
Date
2010
Journal name
Accounting, Business and Financial History
Volume
20
Number
1
Publisher
Routledge
Pages
67-90
Publication identifier
http://dx.doi.org/10.1080/09585201003590617
Metadata
Show full item record
Author(s)
Fabre, Karine
Michaïlesco, Céline
Abstract (EN)
During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practises were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used and the potential roles of accounting change over time according to political background and parliamentary control are considered.
Subjects / Keywords
Great Exhibitions; France; Nineteenth century; Accounting system roles; Public finance; Accounting practices
JEL
M41 - Accounting
H60 - General
N43 - Europe: Pre-1913
N73 - Europe: Pre-1913

Related items

Showing items related by title and author.

  • Thumbnail
    Roles of accounting practice in a public setting: the case of the Parisian Great Exhibitions (1855-1900) 
    Michaïlesco, Céline; Fabre, Karine (2008) Communication / Conférence
  • Thumbnail
    Public accounting system in France: The case of the Great Exhibitions held in Paris during the second half of the 19th century 
    Michaïlesco, Céline (2006) Communication / Conférence
  • Thumbnail
    Public finance and the administration of the Great Exhibitions held in Paris during the 19th century 
    Michaïlesco, Céline (2006) Communication / Conférence
  • Thumbnail
    Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach 
    Touchelay, Béatrice; Chantiri-Chaudemanche, Rouba (2014) Communication / Conférence
  • Thumbnail
    Foucault and social and penal historians. The dual role of accounting in the french penal colonies of the nineteenth century 
    Fabre, Antoine; Labardin, Pierre (2019) Article accepté pour publication ou publié
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo