'American Bookkeeping' in the late-nineteenth and early-twentieth centuries which was not American

被引：0

作者：

Hoffmann, Sebastian ^{[1
]}

Zeff, Stephen A. ^{[2
]}

机构：

[1] IESEG Sch Management, Paris, France

[2] Rice Univ, Jesse H Jones Grad Sch Business, Houston, TX USA

来源：

ACCOUNTING HISTORY REVIEW | 2024年 / 34卷 / 1-2期

关键词：

Double-entry bookkeeping; bookkeeping history; accounting history; Edmond Degrange; American inventiveness;

D O I：

10.1080/21552851.2024.2382712

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article conducts a study of the circumstances surrounding an 'invention' by Edmond Degrange p & egrave;re in 1804 which was said to be 'American'. Degrange sought to simplify double-entry bookkeeping by combining the journal and ledger on a single page. Based on a review of the curious follow-on literature, first in Belgium and then also in Italy, France and particularly in Germany, which labelled this invention as 'American', even though no American had anything to do with it and it was unknown in the USA, we speculate why a French 'invention' was labelled as 'American'.

引用

页码：109 / 122

页数：14

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