Accounting and the words to tell it

An historical perspective

Bibliographic Data

ID9333353
AuthorsPierre Labardin (0000-0002-9976-2624, Université d'Orléans, corresponding author), Marc Nikitin (Université d'Orléans)
Year2009
Volume19
Issue2
Pages149-166
Publication date2009-07-01
Open AccessNo
TypeARTICLE
VenueAccounting Business & Financial History (JOURNAL)
Journal identifiersISSN: 0958-5206 • E-ISSN: 1466-4275
PublisherRoutledge (PUBLISHER • GB)
DOI10.1080/09585200902969260
OpenAlexW2088422192
LanguageEN
Citations received1
References cited8

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 of accounting activities created a need for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared, as well as the use of comptabilité to designate the accounting department. In this paper, we examine the evolution of words in the context of the development of accounting, seeking some help from amongst linguists

Accountability · Business · Context (archaeology · Epistemology · Meaning (existential · Perspective (graphical · Political science · Population · Sociology · Accounting · Computer Science · Demography · Historical and Literary Studies · Historical Linguistics and Language Studies · History · Law · Linguistics and Discourse Analysis · Philosophy

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