From order to organization: The origins of the division of labour in French accounting manuals

Pierre Labardin
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Pierre Labardin: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is examined through accounting works listed in the Union Catalogue of France whose titles contain the terms ‘accounting' or ‘bookkeeping' and the first management works of the period. This study focuses on the role of management texts in the establishment of the accountancy division of labour and highlights the importance of cultural factors in the development of a new type of organization for accounting activities.

Keywords: Accounting; division of labour; history (search for similar items in EconPapers)
Date: 2012-02
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Citations: View citations in EconPapers (1)

Published in Management and Organizational History, 2012, 7 (1), ⟨10.1177/1744935911427220⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01649712

DOI: 10.1177/1744935911427220

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