{"id":"https://openalex.org/W1980665679","doi":"https://doi.org/10.1080/713764719","title":"Accounting, economics and management in France: the slow emergence of an 'accounting science'","display_name":"Accounting, economics and management in France: the slow emergence of an 'accounting science'","publication_year":1997,"publication_date":"1997-07-01","ids":{"openalex":"https://openalex.org/W1980665679","doi":"https://doi.org/10.1080/713764719","mag":"1980665679"},"language":"en","primary_location":{"id":"doi:10.1080/713764719","doi":"https://doi.org/10.1080/713764719","is_oa":false,"landing_page_url":"https://doi.org/10.1080/713764719","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037498482","display_name":"Jean\u2010Pierre Nioche","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jean Pierre Nioche","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5054681669","display_name":"Yvon Pesqueux","orcid":"https://orcid.org/0000-0002-7850-0844","observed_orcids":["https://orcid.org/0000-0002-7850-0844"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yvon Pesqueux","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0706,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.92421539,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"6","issue":"2","first_page":"231","last_page":"250"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.015399999916553497,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.8389999866485596},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.6179999709129333},{"id":"https://openalex.org/keywords/property-rights","display_name":"property rights","score":0.6949999928474426},{"id":"https://openalex.org/keywords/french-revolution","display_name":"French Revolution","score":0.875},{"id":"https://openalex.org/keywords/inheritance","display_name":"inheritance","score":0.6430000066757202},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.699999988079071},{"id":"https://openalex.org/keywords/inventory-valuation","display_name":"inventory valuation","score":0.9779999852180481},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.6629999876022339},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.5460000038146973},{"id":"https://openalex.org/keywords/financial-markets","display_name":"financial markets","score":0.5659999847412109},{"id":"https://openalex.org/keywords/globalization","display_name":"globalization","score":0.8109999895095825},{"id":"https://openalex.org/keywords/france","display_name":"France","score":0.34299999475479126}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7520802021026611},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.6892796754837036},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.6090664863586426},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5838601589202881},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5490806102752686},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.5363574624061584},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.525178074836731},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5077470541000366},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.5002810955047607},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4618038535118103},{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.44860249757766724},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.4396930932998657},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.322986900806427}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/713764719","doi":"https://doi.org/10.1080/713764719","is_oa":false,"landing_page_url":"https://doi.org/10.1080/713764719","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},{"id":"doi:10.1080/096381897336782","doi":"https://doi.org/10.1080/096381897336782","is_oa":false,"landing_page_url":"https://doi.org/10.1080/096381897336782","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review\u00a0","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:euract:v:6:y:1998:i:2:p:231-250","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/713764719","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W109076413","https://openalex.org/W605125637","https://openalex.org/W622204753","https://openalex.org/W1685229839","https://openalex.org/W2133052917","https://openalex.org/W2309173811"],"related_works":["https://openalex.org/W2286706336","https://openalex.org/W2923780389","https://openalex.org/W4251039177","https://openalex.org/W2955857634","https://openalex.org/W7136154406","https://openalex.org/W4301361199","https://openalex.org/W615572013","https://openalex.org/W4256010922","https://openalex.org/W2061607363","https://openalex.org/W1498828863"],"abstract_inverted_index":{"The":[0,83,159],"relationship":[1],"(or":[2],"what":[3],"might":[4],"be":[5],"better":[6],"described":[7],"as":[8,37,59,118,128,193],"the":[9,38,42,50,54,75,80,98,110,124,135,138,141,156,174,182,185,216,220,226,231,235],"absence":[10],"of":[11,23,41,53,56,63,94,209,219,223,228,234],"a":[12,24,29,92,119,194,206],"relationship)":[13],"between":[14,161,169],"accounting,":[15],"economics":[16],"and":[17,101,131,164,177,213,230],"management":[18],"is":[19,47],"an":[20,64],"important":[21],"feature":[22],"French":[25,67,81,84,210],"tradition":[26],"built":[27],"on":[28,173,181],"society":[30],"in":[31,49,114,196],"which":[32,96],"accountants":[33],"have":[34,70,204],"been":[35],"regarded":[36],"\u2018poor":[39],"relations\u2019":[40],"business":[43,68,229],"community.":[44],"This":[45],"pattern":[46],"presented":[48],"second":[51],"part":[52],"title":[55],"this":[57],"article":[58],"\u2018the":[60],"slow":[61],"emergence":[62],"accounting":[65,72,95,113,153,163,166,211],"science\u2019.":[66],"traditions":[69],"influenced":[71],"mainly":[73],"through":[74],"property":[76],"rights":[77],"established":[78],"by":[79],"Revolution.":[82],"bourgeoisie's":[85],"concern":[86],"with":[87],"inheritance":[88],"gave":[89],"rise":[90],"to":[91,123],"form":[93],"emphasized":[97],"balance":[99],"sheet":[100],"inventory":[102],"valuation,":[103],"rather":[104],"than":[105],"cash":[106],"flow":[107],"analysis.":[108],"Throughout":[109],"19th":[111],"century":[112],"France":[115,188],"was":[116],"taught":[117],"technical":[120],"subject,":[121],"secondary":[122],"\u2018noble\u2019":[125],"disciplines":[126],"such":[127],"engineering,":[129],"law":[130],"later,":[132],"economics.":[133],"In":[134],"mid-20th":[136],"century,":[137],"state,":[139],"via":[140],"\u2018Conseil":[142],"National":[143,148],"de":[144],"la":[145],"Comptabilit\u00e9\u2019":[146],"(the":[147],"Accounting":[149],"Council)":[150],"laid":[151],"down":[152],"principles":[154],"under":[155,215],"\u2018Plan":[157],"Comptable\u2019.":[158],"separation":[160],"financial":[162,224],"cost":[165],"reflected":[167],"that":[168],"entrepreneurs":[170],"or":[171,179],"owners":[172],"one":[175],"hand":[176],"engineers":[178],"administrators":[180],"other.":[183],"Unlike":[184],"Anglo-Saxon":[186],"countries,":[187],"did":[189],"not":[190],"recognize":[191],"accountancy":[192,236],"profession":[195],"its":[197],"own":[198],"right":[199],"until":[200],"recently.":[201],"Recent":[202],"years":[203],"seen":[205],"radical":[207],"transformation":[208],"policies":[212],"conventions":[214],"combined":[217],"influence":[218],"emerging":[221],"requirements":[222],"markets,":[225],"globalization":[227],"growing":[232],"independence":[233],"profession.":[237]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}