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dc.contributor.authorLabardin, Pierre*
dc.date.accessioned2012-04-05T13:29:41Z
dc.date.available2012-04-05T13:29:41Z
dc.date.issued2012-02
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/8774
dc.language.isoenen
dc.subjectAccountingen
dc.subjectdivision of labouren
dc.subjecthistoryen
dc.subject.ddc657en
dc.subject.classificationjelM.M4.M41en
dc.titleFrom order to organization : The origins of the division of labour in French accounting manualsen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is examined through accounting works listed in the Union Catalogue of France whose titles contain the terms ‘accounting’ or ‘bookkeeping’ and the first management works of the period. This study focuses on the role of management texts in the establishment of the accountancy division of labour and highlights the importance of cultural factors in the development of a new type of organization for accounting activities.en
dc.relation.isversionofjnlnameManagement and Organizational History
dc.relation.isversionofjnlvol7en
dc.relation.isversionofjnlissue1en
dc.relation.isversionofjnldate2012-02
dc.relation.isversionofjnlpages17-29en
dc.relation.isversionofdoi10.1177/1744935911427220en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherSageen
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
hal.person.labIds1032*
hal.identifierhal-01649712*


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