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European Accounting Review Volume 6, 1997 - Issue 3
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Original Articles

The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1

Trevor Boyns
,
John Richard Edwards
&
Marc Nikitin
Pages 393-437 | Published online: 16 Nov 2010

Citations (25)

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Read on this site (10)

Trevor Boyns. (2020) The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections. Accounting History Review 30:3, pages 341-361.
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Trevor Boyns & John Richard Edwards. (2019) Editorial. Accounting History Review 29:2, pages 161-163.
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Yannick Lemarchand. (2019) The birth of industrial accounting in France: some curious paradoxes. Accounting History Review 29:2, pages 221-241.
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Enrico Guarini, Francesca Magli & Alberto Nobolo. (2018) Accounting for community building: the municipal amalgamation of Milan in 1873–1876. Accounting History Review 28:1-2, pages 5-30.
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Yannick Lemarchand. (2016) Revisiting the birth of industrial accounting in France, a return to the actors involved. Accounting History Review 26:3, pages 351-371.
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Rebecca L. Orelli, Carlotta del Sordo & Massimo Fornasari. (2013) Credit and accounting in early modern Italy: the case of the Monte di Pietà in Bologna. Accounting History Review 23:3, pages 273-293.
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Alisdair Dobie. (2011) A review of the granators’ accounts of Durham Cathedral Priory 1294–1433: an early example of process accounting?. Accounting History Review 21:1, pages 7-35.
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Valerio Antonelli, Trevor Boyns & Fabrizio Cerbioni. (2006) Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes. European Accounting Review 15:3, pages 367-401.
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Nicolas Berland & Trevor Boyns. (2002) The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison. European Accounting Review 11:2, pages 329-356.
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R. H. Parker, Y. Lemarchand & T. Boyns. (1997) Introduction. Accounting, Business & Financial History 7:3, pages 251-257.
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Articles from other publishers (15)

Yves Levant & Henri Zimnovitch. (2022) Overview of cost accounting practices in France from the early 19th century to the 1880s. Accounting History 27:4, pages 576-606.
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Pierre Labardin & Pierre Gervais. (2021) Marketing the past over the long run: uses of the past in French accounting textbooks, 17th-19th c.. Journal of Historical Research in Marketing 14:1, pages 90-110.
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Antoine Fabre & Pierre Labardin. 2021. Les grands auteurs en contrôle de gestion. Les grands auteurs en contrôle de gestion 533 545 .
Anna Szychta. (2019) An examination of nineteenth-century Polish handbooks on factory accounting. Accounting History 25:2, pages 311-339.
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Samuel JUBÉ. (2020) El trabajo y las normas internacionales de contabilidad. Una cuestión de justicia social. Revista Internacional del Trabajo 139:1, pages 101-123.
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Samuel JUBÉ. (2020) Travail et normes comptables internationales: une question de justice sociale. Revue internationale du Travail 159:1, pages 107-129.
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Samuel JUBÉ. (2020) Labour and international accounting standards: A question of social justice. International Labour Review 159:1, pages 95-115.
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Tiziana Di Cimbrini. (2016) L'Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo. CONTABILITÀ E CULTURA AZIENDALE:1, pages 11-40.
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Santiago Velasquez, Petri Suomala & Marko Järvenpää. (2015) Cost consciousness: conceptual development from a management accounting perspective. Qualitative Research in Accounting & Management 12:1, pages 55-86.
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Valerio Antonelli, Trevor Boyns & Fabrizio Cerbioni. (2009) The development of cost accounting in Italy, c.1800 to c.1940. Accounting History 14:4, pages 465-507.
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Trevor Boyns & John Richard Edwards. 2006. 969 1034 .
Salvador Carmona. 2006. 905 922 .
Serge Noiret. (2008) Publications on financial history for 1997. Financial History Review 6:2, pages 223-257.
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Grégory Wegmann & Johei Oshita. (2018) A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives. SSRN Electronic Journal.
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Salvador Carmona. (2005) The History of Management Accounting in France, Italy, Portugal, and Spain. SSRN Electronic Journal.
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