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dc.contributor.authorFabre, Karine
dc.contributor.authorMichaïlesco, Céline
dc.date.accessioned2011-04-06T16:13:39Z
dc.date.available2011-04-06T16:13:39Z
dc.date.issued2010
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/5951
dc.language.isoenen
dc.subjectGreat Exhibitionsen
dc.subjectFranceen
dc.subjectNineteenth centuryen
dc.subjectAccounting system rolesen
dc.subjectPublic finance
dc.subjectAccounting practices
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.subject.classificationjelH60
dc.subject.classificationjelN43
dc.subject.classificationjelN73
dc.titleFrom Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902en
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenDuring 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.en
dc.relation.isversionofjnlnameAccounting, Business and Financial History
dc.relation.isversionofjnlvol20en
dc.relation.isversionofjnlissue1en
dc.relation.isversionofjnldate2010-03
dc.relation.isversionofjnlpages67-90en
dc.relation.isversionofdoihttp://dx.doi.org/10.1080/09585201003590617
dc.identifier.urlsitehttp://halshs.archives-ouvertes.fr/halshs-00540569/fr/en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledge
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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