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

Degos, Jean Guy; Hauret, Christian Prat dit

doi:10.1504/ijca.2009.027316

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“…Pierre B. Boucher, a French author of works about accounting, lived in St. Petersburg from 1809 to 1817 3 aft er the signing of the Treaty of Tilsit in 1808. In the long history of French accounting, he ranks high among those Bordeaux authors who did not have a great international reputation, but who knew how to hold their own, especially in the nineteenth century, thanks to overwhelming economic and commercial activity in the city [Degos, 1985;1989;2009;2015]. Boucher knew major accounting authors who preceded him [La Porte de, 1704], since he was strongly inspired by them, and likely was acquainted with his contemporaries [Barrême, 1721;Degrange, 1806;Gobain, 1702].…”

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confidence: 99%

Pierre B. Boucher, French economist in the service of the Russian Tsar Alexander the First

Degos¹

2017

St Petersburg University Journal of Economic Studies

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Th is article is devoted to the prominent French economist, accountant, and lawyer Pierre B. Boucher (1767-1838). Boucher had a special destiny for a French man who was born in the eighteenth century and died in the nineteenth. He witnessed wars and revolutions, and travelled extensively between France and Eastern Europe. Boucher authored several books on law, trade, political economy, and commercial fl eets. Currently he is well-known for his excellent treatise La Science des Negocians et Teneurs de Livres, strongly inspired by Mathieu de la Porte's book by the same name. Boucher's treatise was translated into Russian and adapted by Ivan Akhmatov, who made it known throughout Russia. Boucher practiced many professions, such as banker, bookkeeper, law professor, state adviser, lawyer (in France), brigadier, adviser to the Tsar, and expert in maritime law in Russia. His life had a thousand facets, each representing a research interest. Th is article presents an outline of Pierre Boucher's biography and an analysis of his activities in service to Russia. Boucher's achievements during this period of his life have not been studied before, even though they made a signifi cant contribution to improving Russian accounting and commerce. Refs 45. Table 1.

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Section: Introductionmentioning

confidence: 99%

Pierre B. Boucher, French economist in the service of the Russian Tsar Alexander the First

Degos¹

2017

St Petersburg University Journal of Economic Studies

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“…The NE has been limited to scientific techniques such as regression analysis and statistical tests. There need to be guidelines to ensure that business benefits do not hurt public interests (Tinker, 2004;Degos and Prat dit Hauriet, 2009). These early developments in scientific and mathematical competence provided an intellectual and methodological reservoir drawn by economists and accountants.…”

Section: Introductionmentioning

confidence: 99%

The turn in accounting and business education: neoclassical dominance to Buddhist economics

Sharma

2013

IJCA

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This paper critically analyses accounting and business education theories which are embedded in neoclassical economics. This paper calls for much broader critical theories than the technical neoclassical economics theory which is mathematically driven. We suggest an alternative, that of Buddhist economics (BE) which needs to be well articulated in the business and accounting curriculum in higher education. BE intends to infuse moral and ethical values in society in the wake of recent global financial crisis which has been shaped by greed. This paper calls for an alternative BE in business decision making which may shape people to be better corporate citizens. BE has been scarcely discussed in the mainstream accounting and business literature and this paper intends to expand on BE to provide a thorough understanding of ethical and moral values in society to which business and accounting education needs to pay particular attention. BE principles may create awareness amongst scholars and managers working within the traditional Western economic framework than other available alternatives. Engaging in BE education demonstrates our effort to assimilate theories that are broader and morally appealing for ethical behaviour amongst business and accounting students.

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

Cited by 2 publications

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Pierre B. Boucher, French economist in the service of the Russian Tsar Alexander the First

Pierre B. Boucher, French economist in the service of the Russian Tsar Alexander the First

The turn in accounting and business education: neoclassical dominance to Buddhist economics

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