I.A.E. de Poitiers Association Française de Comptabilité Quatrièmes Journées d'Histoire del la Comptabilité et du Management

              I.A.E. DE POITIERS ASSOCIATION FRANÇAISE DE
COMPTABILITÉ QUATRIÈMES JOURNÉES D'HISTOIRE
DE LA COMPTABILITÉ ET DU MANAGEMENT
The Fourth Conference of Accounting
History and Management took place this past
March 26 and 27, 1998 at I.A.E. de
l'Université de Poitiers. The conference
began in Congnac with a breakfast organized
by the Hennessy Sociaty and normal business
followed.
The afternoon began with a welcome
address by Serge Percheron, Director, I.A.E.
de Poiters. Following Monsieur Percheron's
address was "L'Apport des Sources Comptable
pour l'Histoire des Entreprises," presented by
Marc Nikitin, Université d'Orléans.
The First Session, presided over by
Claude Cossu, Paris Val de Marne, began
with "Des Hommes qui Firent Évoluer les
Outils de Gestion," roughly translated, "The
Men who Changed the Tools of Manage­ment."
This program included the following:
"Le Lieutenant Colonel Rimailho (1864-
1954): Le Militaire, l'Ingénieur,
l'Organisateur." Y. Lemarchand,
Université de Bretagne.
"Le Projet de Professionnalisation des
Comptables Francais Avant la Seconde
Guerre Mondiale." C. Bocqueraz,
Université de Genève-Suisse.
"Winchester Financial Management of the
Ancient City's Estate?" P. Crossley,
T.B. James, King Alfred's University
College.
"Enquête sur Queulin: Est- Il à 1' Origine
d' un Tournant Dans l' Histoire de la
Comptabilité?" G. Augustin, Univer­sité
de Versailles.
On Friday, 27 March 1998, the Second
Session began at 8:30 presided over by Henri
Bouquin, Paris Dauphine. This session dis­cussed
"Changements de Système de Gestion
des Entreprises," roughly translated as "System
Changes of Management of the Business.' This
session included the following:
"La Diffusion du Contrôle Budgétaire: Le
Poids d' une Offre d' Information." N.
Berland, Université de Paris
Dauphine.
"The Development of Costing in Britain, c.
1900 - c. 1960." T. Boyns, Cardiff
Business School.
"A Propos d' ITT dans l' Histoire du
Xxème Siècle (1920-1997)." R.
Durand, Ordre des Experts
Comptables.
"Calcul Economique Chez Renault 1945-
1980." P. Fridenson, Ecole des Hautes
Etudes en Sciences Sociales.
The Third Session, presided over by Jean
Duma, Universitè de Poiters, discussed
Différentes Perspectives pour une Histoire
des Outils de Gestion," roughly translated as
"Different Perspectives for a History of the
Tools of Management." The following pre­sentations
were made:
"The Biography of a Spinner and Its Help
in Understanding Management
Accounting Practice in the early
Nineteenth Century." R. Williams,
University of Wollongong, Australia.
"Le Changement dans les Entreprises: Crise
ou Mutation ou Chandler contre
Pettigrew." E. Godelier, Université de
Paris VIII.
"New Tools for Accounting History." M.
Gaffikin, University of Wollongong.
"Gestion et Histoire pour une Approche
Pragmatiste." A. Pezet, Université de
Paris Dauphine.
The Fourth Session, presided over by
Alain Burland, CNAM, discussed L'
Influence de Groupes Specifiques sur les
Changements Comptables," roughly translat­ed
as "The Influence of Specific Groups on the
Accounting Changes." The following were
included in the discussion:
"Auditor Independence in the United
States: Origins and Orientations." G.
Previts, Case Western University,
United States.
The Accounting Historians Notebook, October, 1998 29