Title: A modern critical accountant in the French Revolution: Pierre B. Boucher of Bordeaux

Authors: Jean-Guy Degos

Addresses: IRGO Research Centre, Université de Bordeaux, 35, avenue Abadie 33072 Bordeaux, France

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.

Keywords: old regime; French Revolution; legal theory; bookkeeping; accounting theory; history of accounting; critical accounting; ancien regime; France; USA; United States.

DOI: 10.1504/IJCA.2015.073511

International Journal of Critical Accounting, 2015 Vol.7 No.5/6, pp.512 - 524

Published online: 10 Dec 2015 *

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