Marc Nikitin
Biographic Data
| ID | 5642816 |
|---|---|
| NAME | Marc Nikitin |
| GIVEN NAMES | Marc |
| FAMILY NAME | Nikitin |
| SIGNATURE | NIKITIN M |
| AFFILIATIONS | Université d'Orléans |
| VERIFIED | No |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 16 |
| WORKS AS AUTHOR | 7 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1990 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 3 |
Économique , Xénophon (~360-380 av JC)
The Birth of Industrial Accounting in France and Britain
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand m…
Accounting and the words to tell it
In the French language, the word comptabilité (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development o…
The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien
Under theAncien Régime France, the collection of taxes was a matter entrusted by the King to businessmen. After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping. TheRévolution confirmed this orientation and, after 1815, a modern public sector accounting system was progressively established in order to se…
Comptabilité et analyse financière à Decazeville dans les années 1830
Au début du XIX e siècle, des grandes entreprises industrielles françaises doivent créer de toute pièces leur propre système d’information comptable, adapté à la situation nouvelle créée par la révolution industrielle. A Decazeville, on met donc en place un système de calcul des prix de revient à chaque stade de la fabrication, on s’essaie même au calcul de prix de cessions internes entre les divers établissements de l’entreprise. En outre, les d…
The birth of industrial accounting in France
In France, the main effects of the industrial revolution were not felt until the beginning of the nineteenth century. Figuring among these effects was the elaboration of a new accounting technique, industrial accounting, which allowed the integration of cost calculation within the double entry system of bookkeeping. Accounting systems incorporating this technique were introduced by certain large firms in the 1820s in response to the new competiti…
Setting Up an Industrial Accounting System at Saint-Gobain (1820–1880)
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were di…
Accounting and the words to tell it
In the French language, the word comptabilité (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development o…
Setting Up an Industrial Accounting System at Saint-Gobain (1820–1880)
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were di…
The birth of industrial accounting in France
In France, the main effects of the industrial revolution were not felt until the beginning of the nineteenth century. Figuring among these effects was the elaboration of a new accounting technique, industrial accounting, which allowed the integration of cost calculation within the double entry system of bookkeeping. Accounting systems incorporating this technique were introduced by certain large firms in the 1820s in response to the new competiti…
Comptabilité et analyse financière à Decazeville dans les années 1830
Au début du XIX e siècle, des grandes entreprises industrielles françaises doivent créer de toute pièces leur propre système d’information comptable, adapté à la situation nouvelle créée par la révolution industrielle. A Decazeville, on met donc en place un système de calcul des prix de revient à chaque stade de la fabrication, on s’essaie même au calcul de prix de cessions internes entre les divers établissements de l’entreprise. En outre, les d…
Setting Up an Industrial Accounting System at Saint-Gobain (1820–1880)
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were di…
Comptabilité et analyse financière à Decazeville dans les années 1830
Au début du XIX e siècle, des grandes entreprises industrielles françaises doivent créer de toute pièces leur propre système d’information comptable, adapté à la situation nouvelle créée par la révolution industrielle. A Decazeville, on met donc en place un système de calcul des prix de revient à chaque stade de la fabrication, on s’essaie même au calcul de prix de cessions internes entre les divers établissements de l’entreprise. En outre, les d…
The birth of industrial accounting in France
In France, the main effects of the industrial revolution were not felt until the beginning of the nineteenth century. Figuring among these effects was the elaboration of a new accounting technique, industrial accounting, which allowed the integration of cost calculation within the double entry system of bookkeeping. Accounting systems incorporating this technique were introduced by certain large firms in the 1820s in response to the new competiti…
The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien
Under theAncien Régime France, the collection of taxes was a matter entrusted by the King to businessmen. After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping. TheRévolution confirmed this orientation and, after 1815, a modern public sector accounting system was progressively established in order to se…
Accounting and the words to tell it
In the French language, the word comptabilité (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved gradually but in a somewhat confused manner. Once its meaning had become stabilised, the growing use of the word by an increasing population and the development o…
The Birth of Industrial Accounting in France and Britain
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand m…
Économique , Xénophon (~360-380 av JC)
Accounting (5 works) · Business (4 works) · Historical and Literary Studies (4 works) · Accounting (3 works) · Bookkeeping (3 works) · Economics (3 works) · European Political History Analysis (3 works) · History (3 works) · Political science (3 works) · History (2 works)