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Plus de quatre-vingt contributeurs, spécialistes de sciences humaines et sociales (droit, économie, gestion, histoire, sciences politiques, sociologie) ont travaillé ensemble pour définir les principales notions et termes comptables qui courent du XVe siècle à aujourd'hui. L'ouvrage est à même d’intéresser un public varié : les non-spécialistes de la comptabilité à la recherche de l’histoire technique de termes comptables ; les spécialistes de la comptabilité soucieux de trouver matière à réflexion sur les débats contemporains relatifs à la construction du chiffre comptable et de ses enjeux de pouvoir (i.e. : normes comptables internationales IFRS) ; les professionnels du chiffre curieux de l’étymologie et de l’origine des termes comptables et financiers. L’ouvrage vise donc à donner à chacun les moyens de mieux comprendre les enjeux des conventions comptables passées et actuelles et de prendre part aux débats qu’elles suscitent. Il permet de s’approprier ce qui est en général présenté comme une technique aride. Bien au contraire, ce dictionnaire critique met en avant la dimension historique et sociale de la comptabilité et le rôle qu’elle joue dans les transformations successives du capitalisme

Comptabilité --- Histoire --- Corporations --- Accounting --- History --- --Entreprise --- --dictionnaire historique --- --Accounting --- Corporations - Accounting - History - Dictionaries --- Entreprise --- Comptabilité

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Gross domestic product --- National income --- Accounting --- History --- Gross national product --- National income - Accounting --- National income - Accounting - History

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Tenacious patterns of ethnic and economic inequality persist in the rural, largely minority regions of China's north- and southwest. Such inequality is commonly attributed to geography, access to resources, and recent political developments. In Corporate Conquests, C. Patterson Giersch provides a desperately-needed challenge to these conventional understandings by tracing the disempowerment of minority communities to the very beginnings of China's modern development. Focusing on the emergence of private and state corporations in Yunnan Province during the late 1800s and early 1900s, the book reveals how entrepreneurs centralized corporate power even as they expanded their businesses throughout the Southwest and into Tibet, Southeast Asia, and eastern China. Bringing wealth and cosmopolitan lifestyles to their hometowns, the merchant-owners also gained greater access to commodities at the expense of the Southwest's many indigenous minority communities. Meanwhile, new concepts of development shaped the creation of state-run corporations, which further concentrated resources in the hands of outsiders. The book reveals how important new ideas and structures of power, now central to the Communist Party's repertoire of rule and oppression, were forged, not along China's east coast, but along the nation's internal borderlands. It is a must-read for anyone wishing to learn about China's unique state capitalism and its contribution to inequality.

Corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- History. --- China. --- Southeast Asia. --- Yunnan. --- borderlands. --- corporations. --- ethnicity. --- inequality. --- new accounting history. --- state-building. --- state-owned enterprises. --- China, Southwest --- Southwest China --- Economic conditions --- Commerce --- Ethnic relations

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Accountancy --- Europe --- Business enterprises --- Accounting --- Finance --- History --- -AA / International- internationaal --- -EUR / Europe - Europa --- -657.5 --- 657 --- 657.30 --- 334.154.31 --- Funding --- Funds --- Economics --- Currency question --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business --- Commerce --- Commercial accounting --- Financial accounting --- Bookkeeping --- -Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Boekingsverrichtingen: algemeenheden. --- Europese vennootschap. --- 657 Accountancy --- 657.5 --- AA / International- internationaal --- EUR / Europe - Europa --- Europese vennootschap --- Boekingsverrichtingen: algemeenheden --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Business enterprises - European Economic Community countries --- Accounting - History - European Economic Community countries --- Finance - European Economic Community countries

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Economics --- Economía. --- Economics. --- Business, Economy and Management --- business --- accounting --- statistics --- marketing --- accounting history --- economics --- Economía. --- Economic theory --- Political economy --- Social sciences --- Economic man --- Análisis económico --- Ciencias económicas --- Doctrinas económicas --- Economía --- Economía política --- Teoría económica --- Ciencias sociales --- Antropología económica --- Econometría --- Economía ambiental --- Economía comparada --- Economía de la cultura --- Economía de la educación --- Economía de la información --- Economía de la salud --- Economía del bienestar --- Economía del conocimiento --- Economía del trabajo --- Economía feminista --- Economía regional --- Economía social --- Economía urbana --- Farmacoeconomía --- Finanzas --- Macroeconomía --- Microeconomía --- Comercio --- Economistas --- Espacio (Economía) --- Hacienda pública --- Periodismo económico --- Política económica --- Propiedad --- Riqueza --- Valor (Economía) --- Consumo --- Geografía económica --- Producción --- Sociología económica --- Sistemas --- Teorías