Online from: 1988
Subject Area: Accounting and Finance
Options: To add Favourites and Table of Contents Alerts please take a Emerald profile
|Title:||Accounting as story telling: Merchant activities and commercial relations in eighteenth century France|
|Author(s):||Cheryl S. Mc_Watters, (School of Business, University of Alberta, Edmonton, Canada), Yannick Lemarchand, (Laboratoire d'Économie et de Management, Université de Nantes, Nantes, France)|
|Citation:||Cheryl S. Mc_Watters, Yannick Lemarchand, (2010) "Accounting as story telling: Merchant activities and commercial relations in eighteenth century France", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 1, pp.14 - 54|
|Keywords:||Accounting, France, History, Narratives, Publications, Storytelling|
|Article type:||Research paper|
|DOI:||10.1108/09513571011010592 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, the
Design/methodology/approach – This paper uses archival-based historical methods to examine the
Findings – In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re-copying material at his disposal or with creating fictitious examples. Rather, through his in-depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved.
Practical implications – The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in the
Originality/value – The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.
To purchase this item please login or register.
Complete and print this form to request this document from your librarian