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Original Articles

Accounting, economics and management in France: the slow emergence of an 'accounting science'

Pages 231-250 | Published online: 16 Nov 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (3)

Nicolas Praquin. (2012) Commercial legislation and the emergence of corporate auditing in France, 1856–1935. Accounting History Review 22:2, pages 161-189.
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Stephanie D. Moussalli, Dale L. Flesher & Yannick Lemarchand. (2009) Pierre Boucher and the 1803 edition of La science des négocians: accounting in the Republic. Accounting, Business & Financial History 19:3, pages 353-364.
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Alnoor Bhimani. (2002) European management accounting research: traditions in the making. European Accounting Review 11:1, pages 99-117.
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Articles from other publishers (13)

Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli & Anh Ngoc Pham. (2020) The resistance in management accounting practices towards a neoliberal economy. Accounting, Auditing & Accountability Journal 34:3, pages 616-650.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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. 2018. Comptabilité financière. Comptabilité financière 698 709 .
Nieves Carrera & Salvador Carmona. (2013) Educational Reforms Set Professional Boundaries: The S panish Audit Function, 1850–1988 . Abacus 49:1, pages 99-137.
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Yves Levant & Marc Nikitin. (2012) Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them . Accounting History 17:3-4, pages 437-461.
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Ericka Costa & Tommaso Ramus. (2011) The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level. Journal of Business Ethics 106:1, pages 103-116.
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J. Zimmermann. (2009) EU Federalism and the Governance of Financial Reporting. Publius: The Journal of Federalism 40:1, pages 200-225.
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Jean‐Guy Degos & Richard Mattessich. (2006) Accounting research in the French language area – second half of the 20th century. Review of Accounting and Finance 5:4, pages 423-442.
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Lee D. Parker & Philip A. Ritson. (2005) Revisiting Fayol: Anticipating Contemporary Management. British Journal of Management 16:3, pages 175-194.
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Carlos Ramirez. (2003) Du commissariat aux comptes à l'audit. Actes de la recherche en sciences sociales 146-147:1, pages 62.
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Carlos Ramirez. (2001) Understanding social closure in its cultural context: accounting practitioners in France (1920–1939). Accounting, Organizations and Society 26:4-5, pages 391-418.
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Charles Elad. (2000) Integrated accounting à la française: The perspective of the Système Croisé. Management Accounting Research 11:3, pages 307-326.
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Jochen Zimmermann & Philipp B. Volmer. (2006) EU Federalism and the Governance of Financial Reporting: Cost and Benefits of Centralized Standard Setting. SSRN Electronic Journal.
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