Vingt ans d'histoire de la comptabilité

Yannick Lemarchand and Marc Nikitin

ACCRA, 1999, vol. 5, issue 3, 123-135

Abstract: As not shown in the title, it is only in the last decade that a research movement developed within the AFC. The theme of history is present as of the 11th congress in 1990, and specific history conferences, with international audience, are held since 1995. The movement gained from the spreading out of business history, was encouraged by debates on epistemological issues and stirred up by the anglo american example. All that contributed to the creation of a large corpus of knowledge. However, if we take stock of the situation we must mention contrasted results: on one hand we have accumulated a collective expertise, acknowledged by historians, but on the other hand we regret the absence of a synthetic publication allowing a broad spreading of that new knowledge. For the future, we aim at a double extension of historical researches: first we shall prompt all researches in accounting to develop historical reflections; secondly, we shall ask specialists in finance, marketing HRM, etc., to join us for more fruitful joint historical researches.

Keywords: accounting history; business history; epistemology; methodology; pluridisciplinarity (search for similar items in EconPapers)
Date: 1999
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