haku: @author Nikitin, M. / yhteensä: 4
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| Tekijä: | Nikitin, M. |
| Otsikko: | The birth of industrial accounting in France: the role of Pierre-Antoine Godard-Desmarest (1767-1850) as strategist, industrialist and accountant at the Baccart Crystalworks |
| Lehti: | Accounting, Business and Financial History
1996 : MAR, VOL. 6:1, p. 93-110 |
| Asiasana: | FRANCE COMPANIES ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | In France, the main effects of the industrial revolution were not felt until the beginning of the nineteenth century. Figuring among these effects was the elaboration of a new accounting technique, industrial accounting, which allowed the integration of cost calculation within the double entry system of bookkeeping. Accounting systems incorporating this technique were introduced by certain large firms in the 1820s in response to the new competitive environment facing them. |
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