Between aritmetic and accounting: the contribution of Lazare Moulin-Collin (1792-1850)

Entre arithmétique et comptabilité: l'apport de Lazare Moulin-Collin (1792-1850)

Luc Marco () and Robert Noumen
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Luc Marco: CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique
Robert Noumen: CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique

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Abstract: The history of the small business schools in Province in the nineteenth century can be made through the works of his professors. The link between arithmetic and accounting is essential to understand the education at the average level for pupils having between 12 and 16 years. The rediscovery of a mathematician doubled by an accountant, Lazare Moulin-Collin, allows to understand the formation of the teachers and the experts in these domains. From new archival sources we rediscover the biography and the contents of his very interesting works.

Keywords: Arithmetic; accounting; Arithmétique; comptabilité (search for similar items in EconPapers)
Date: 2015-11-24
New Economics Papers: this item is included in nep-acc, nep-his and nep-hpe
Note: View the original document on HAL open archive server: https://sorbonne-paris-nord.hal.science/hal-01233103
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