Pratiques comptables et associations entre marchands aux xvie et xviie siècles: une étude en Midi toulousain

Michèle Lacombe-Saboly

ACCRA, 1998, vol. 4, issue 1, 5-24

Abstract: Sixteenth and seventeenth century merchants needed to combine activities or resources whether by means of companies or through use of agents. What role did accounting play in these arrangements? Study of archives of the Toulouse region has clarified this role as based on the type of bookkeeping used and on accounting arrangements provided for in the articles of companies.

Keywords: double entry accounting; agent; merchant; company (search for similar items in EconPapers)
Date: 1998
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