French accounting authors in Bordeaux (1701-1848): the beginning of traditional knowledge balanced by a critical perspective in accountancy

Abstract

The accounting French writers have an honourable place in the European accounting literature, but not pre-eminent. Their most glorious periods are the 18th and the 19th centuries, but at that time, they are more numerous than during the previous time and are more recognised. With Paris, the capital of France, there are few French cities where the French authors have a great reputation: among these cities, Lyons and Bordeaux are the rare cities where theoretical accountancy could open out. We will focus in particular on the case of Bordeaux, on the Atlantic seafront, turned towards the New World and Africa. Nothing special intended Bordeaux to be a centre of production of accounting books, even if its commercial growth and its maritime rise were powerful factors of motivation to the birth of a bookkeeping development. The authorities encouraged the bookkeeping authors to work, the Chamber of Commerce had their own books, but we do not know if the economic life of the city required such a development of accountancy.