Comptabilité et révolution industrielle: une comparaison Grande-Bretagne/France

Trevor Boyns, John Richard Edwards and Marc Nikitin

ACCRA, 1996, vol. 2, issue 1, 5-20

Abstract: In Britain, despite some pioneering contributions in the 18th century, there was a lack of concern with costing in the accounting literature before 1870. This was in marked contrast to developments in France where there were important contributions as early as 1820. The contrast seems unexpected, given general acceptance that Britain was the premier industrial nation of the time. As such, it could have been expected to lead the way in development and elaboration of concepts of cost accounting. The aim of this paper is to propose explanations for this apparent inconsistency.

Keywords: accounting history; costs accounting (search for similar items in EconPapers)
Date: 1996
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