Du teneur de livres au comptable – Le regard de quelques écrivains européens

Pierre Labardin

ACCRA, 2010, vol. 16, issue 2, 49-68

Abstract: The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words but also an opposition of two conceptions that brings to the fore the characteristic of the modern accountant. On the one hand, there is the bookkeeper which is estimated for his moral conduct and his high fidelity to his boss. On the other hand, there is the modern accountant who should be more and more efficient and whose status is declining. Between these two models, during a transition period, we explore the roots of the modern accountant.

Keywords: accountant; bookkeeper; history; literature (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_162_0049 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2010-2-page-49.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_162_0049

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().