Accounting and the words to tell it: an historical perspective
Labardin, Pierre; Nikitin, Marc (2009), Accounting and the words to tell it: an historical perspective, Accounting, Business and Financial History, 19, 2, p. 149-166. http://dx.doi.org/10.1080/09585200902969260
TypeArticle accepté pour publication ou publié
Journal nameAccounting, Business and Financial History
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Abstract (EN)In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared, as well as the use of comptabiliteacute to designate the accounting department. In this paper, we examine the evolution of words in the context of the development of accounting, seeking some help from amongst linguists.
Subjects / KeywordsFrench language; France; Nineteenth century; Accounting; Finance; Words
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