haku: @author Colasse, B. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Colasse, B. |
| Otsikko: | Les trois ages de la comptabilite. |
| Lehti: | Revue Francaise de Gestion
1988 : SEP-OCT, 70, p. 83-87 |
| Asiasana: | ACCOUNTING HISTORY |
| Kieli: | fre |
| Tiivistelmä: | Accounting is by far the oldest of management techniques, and as such offers an interesting field of study for the historian. The account books are destined to trace those events occurring in the life of a company which have direct economic consequences while the accounting archives of companies supply the stuff for detecting their history. The historical study of accounting has greatly evolved over the past 30 years: starting with the history of book-keeping, then a history of the socialization of accounting, and finally the social history of accounting. This evolution constitutes an introduction to any bibliographical approach to the history of accounting. |
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