Introduction

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Acknowledgements

The editors would like to thank the Association Francophone de Comptabilité for its assistance in organising the 12th journées d'histoire de la comptabilité et du management which took place in Lille on March 2007. We would like to thank the editors of ABFH, John Richard Edwards and Trevor Boyns, for once again providing the opportunity to make the work of French historians and researchers available to a wider international audience, and for their help in organising the Lille journées and in the refereeing and editing process. We would also like to thank all those who participated in the Lille journées and in the 11th World Congress of Accounting Historians, as well as all anonymous referees for their constructive comments.

Notes

It is of interest to note that Nicolas Praquin has recently been awarded the 2008 Vangermeersch Award by the Academy of Accounting Historians to acknowledge the research work of this young doctor specialising in accounting history.