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Accountancy --- Sweden --- 657.1 --- Bookkeeping methods, systems, techniques --- 657.1 Bookkeeping methods, systems, techniques
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Accounting --- Financial statements --- Accounting. --- Financial statements. --- 657.1 --- Bookkeeping methods, systems, techniques --- 657.1 Bookkeeping methods, systems, techniques
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À la différence des comptabilités contemporaines, quelles qu'elles soient, secs alignements de chiffres que l'on a pu aisément informatiser, les documents comptables de la fin du Moyen Âge se limitent rarement à de simples "écritures" d'opérations mathématiques : si celles-ci sont bien présentes, elles se trouvent en fait insérées dans un cadre narratif aux vastes implications techniques, juridiques et politiques. L'objet de ce livre est d'analyser ce discours en posant les premiers jalons d'une typologie des formes comptables sur la longue durée. De nombreuses études de cas sont ici présentées, entre péninsules Ibérique et Italienne, Flandres, Royaume de France, Provence, Dauphiné et terres germaniques, qui mettent à l'épreuve le postulat énoncé en introduction par lequel on propose de considérer les profonds bouleversements de la pratique comptable observables au tournant du XIIIe et du XIVe siècle comme l'une des premières manifestations de la "rupture de l'épistémè occidentale" chère à Michel Foucault.
Accounting --- Bookkeeping --- History --- Double entry bookkeeping --- Business --- Business education --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Comptabilité --- Livres comptables
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Accountancy --- Accounting --- 657 --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- 657 Accountancy
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Accounting --- 657 --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- 657 Accountancy
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Accountancy --- Accounting --- 657 --- 657 Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Accountancy --- Accounting --- Standards --- 657.1 --- Bookkeeping methods, systems, techniques --- 657.1 Bookkeeping methods, systems, techniques --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles --- Accounting - Standards
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Accounts and Accountability in Late Medieval Europe traces the momentous transformation of institutions and administration under the impact of accounting records and procedures, c. 1250–1500. The volume’s focus on the materiality and organising logic of a range of accounts is complemented by close attention to the socio-political contexts in which they functioned and the agency of central and local officials. The volume is divided into three parts: the role of financial accountability in the political designs of late medieval states, the uses of accounts auditing and information management as tools for governance, and their impact on the everyday life of local communities. Covering both the centre and the periphery of medieval Europe, from England and the Papal curia to Savoy and Transylvania, the case studies evince the difficult passage from the early experiments with financial accounts towards an accountability of office.
Comptabilité --- Livres comptables --- Conditions économiques --- Accounting --- Bookkeeping --- Account books --- Finance, Public --- History --- Europe --- Economic conditions --- Double entry bookkeeping --- Business --- Business education --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting
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Accountancy --- Accounting --- Comptabilité --- 657 --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting. --- 657 Accountancy --- Comptabilité
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Accountancy --- Accounting --- bedrijfskunde --- financieel management --- accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting.
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