The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...

This article is about the use of past in the successive present. In a first part, we try to define the various related concepts (history, memory, historiography) to show the problematic they could entail for management science. The second part is an example of the first one: it is about the use...

This paper outlines the use of the identity prisma as an historical tool to conduct resarch in marketing. Using the well know French brand DIM, the authors present the permanent brand identity across brand extensions.

From post-war era beginning until 1956 - the year which the ministry of Labour celebrated the first half-century it had been in existence -, its division for Labour and Employment was a strikingly stable organisation. Nearly each of its high-ranking managers (the assistant principals, the...