A modern critical accountant in the French Revolution: Pierre B. Boucher of Bordeaux
by Jean-Guy Degos
International Journal of Critical Accounting (IJCA), Vol. 7, No. 5/6, 2015

Abstract: This article was written in 1989, the bicentenary of the first French Revolution of 1789. At that time it was published in French in the Revue Française de Comptabilité (French Journal of Accounting), review of French public accountants (Degos, 1989). Citing an author and facts about an important period for France, for the USA and for the relations between France and the USA, the editorial board of IJCA saw fit it is reissued. In the following decades historical research undertaken then allowed a better understanding of ancient and modern European accounting and US accounting, and a better understanding of how, across the Atlantic Ocean, accountants of the two banks had concerns close to each other. And French sailors, fishing cod or whale near the American continent, helping and supporting the Americans in their desire for freedom and independence, maybe already understood many essentials things, both physical and philosophical.

Online publication date: Thu, 10-Dec-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com