haku: @indexterm Public finance / yhteensä: 473
viite: 95 / 473
| Tekijä: | Lemarchand, Y. |
| Otsikko: | Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century |
| Lehti: | Accounting, Business and Financial History
1999 : VOL. 9:2, p. 225-254 |
| Asiasana: | ACCOUNTING PUBLIC FINANCE FRANCE |
| Kieli: | eng |
| Tiivistelmä: | Before the Revolution, tax-collecting was a very profitable private business. Using fiscal receipts, tax-collectors lent money to the Crown, instead of giving it without delay, so the State paid interest on public funds. To accelerate the receipts of the Royal Treasury and to diminish the interest paid by the King, in 1716 the French government introduced a reform based on a key technical innovation: double-entry bookkeeping was used to control tax-collectors' activities. The experiment was gradually extended to the various branches of the royal finances. |
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