From order to organization : The origins of the division of labour in French accounting manuals
Labardin, Pierre (2012), From order to organization : The origins of the division of labour in French accounting manuals, Management and Organizational History, 7, 1, p. 17-29. 10.1177/1744935911427220
TypeArticle accepté pour publication ou publié
Journal nameManagement and Organizational History
MetadataShow full item record
Dauphine Recherches en Management [DRM]
Abstract (EN)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.
Subjects / KeywordsAccounting; division of labour; history
JELM41 - Accounting
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