From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902

Abstract

During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practices were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used, and the changes in potential roles of accounting over time according to political background and parliamentary control are considered.Great Exhibitions, public finance, accounting practices, accounting system roles, France, nineteenth century,

Managing a shower of silver: Accounting, control and audit at the Great Exhibition, 1851

“…As illustrated in Figure 2, Carpenter oversaw several phases of cash management during the focal period. These resonate with the four phases of exhibition projects identified by Fabre and Michaïlesco (2010), namely preparation, realization, exploitation and liquidation.…”

“…It has attempted to contribute to the demystification of this ‘colossal and evanescent’ event in Victorian Britain by venturing beyond the architectural, cultural, social and political aspects that dominate the literature (Buzard, Childers and Gillooly, 2007: 1; Purbrick, 2001: 21). Akin to the findings of Fabre and Michaïlesco (2010), by analysing international exhibitions, we gain insights not only to the connections between accounting and the state but also to the accounting challenges posed by these singular, high-profile events, and how they were addressed by contemporaries.…”

“…The authors demonstrated how these exhibitions were a location for the application and adaptation of public accounting regimens; posed challenges in relation to financial planning, budgeting and the mobilisation of accounting expertise; and provided insights into the interface between accounting and the state in shifting political contexts. Fabre and Michaïlesco (2010: 88) also observed that the Paris expositions ‘generated a great deal of financial reports and numerous statistics, the nature of which changed over time’.…”

“…The focus of this article is on an event that predated the universal expositions in Paris studied by Fabre and Michaïlesco (2010). Here, we examine accounting, control and auditing at The Great Exhibition of the Works of Industry of All Nations, 1851.…”

“…Despite their potential as research sites, exhibitions have received very limited attention in the accounting history literature. A rare exception is Fabre and Michaïlesco's (2010) investigation of the roles of accounting in the series of Universal Expositions convened in Paris from 1855 to 1900. The authors demonstrated how these exhibitions were a location for the application and adaptation of public accounting regimens; posed challenges in relation to financial planning, budgeting and the mobilisation of accounting expertise; and provided insights into the interface between accounting and the state in shifting political contexts.…”