Jean Dumarchey: le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable

Emmanuel Charrier

ACCRA, 2005, vol. 11, issue 3, 35-60

Abstract: Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey?s theory didn?t really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures : Dumarchey asserted that accounting must be scientifically organized in consideration of its very founding aim, which is the control of the firm economic value.

Keywords: value; property; financial accounting (objectives); economy; positivism; organization (search for similar items in EconPapers)
Date: 2005
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