Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme

Yannick Lemarchand (), Laure Pineau-Defois () and Cheryl Mcwatters ()
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Yannick Lemarchand: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Laure Pineau-Defois: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Cheryl Mcwatters: University of Alberta

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Abstract: For more than 60 years, the controversy concerning the role of double-entry bookkeeping in the emergence and expansion of capitalism, initiated by the works of Sombart and Weber, continues to engage accounting historians. Based on the examination of merchant archives in Nantes, this research intends to renew this debate by highlighting the fundamental role of the mundane yet neglected current account as a means of linking a set of actors who carried out a variety of transactions with each other, all the while pursuing their own goals. It is through this artifact, which established trust between partners, that double-entry bookkeeping then proved instrumental in the expansion of the merchant trade that preceded the rise of industrial capitalism.

Keywords: Accounting and capitalism; double-entry bookkeeping; merchant accounting; current account; comptabilité et capitalisme; partie double; comptabilité marchande; compte courant; Nantes (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650546
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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