ABSTRACT Previous work by Boyns, Edwards, and Nikitin has demonstrated that while firms implemented industrial accounting later in France than in Britain, a specialised literature appeared much earlier in France. The first textbooks were published around the 1820s, while in Great Britain it was not until the 1880s. In trying to explain this paradox, Boyns and his co-authors have left aside a cultural and institutional element which seems to have played a decisive role: the progressive affirmation of an intellectual movement – industrialism – characterised, from the last quarter of the eighteenth century, by a new attitude of intellectual élites vis-à-vis scientific and technical knowledge, their applications and their dissemination. Once placed in this context, the early publication of these industrial accounting treatises loses its paradoxical character, to appear only as one of the many tangible expressions of this movement of ideas. Yet a review of the French accounting literature of the nineteenth century reveals a second paradox: the publication of more books on agricultural accounting than on industrial accounting! It is often ignored that, during this period, accounting had been the subject of in-depth reflection by French agronomists whose subsequent debates do not seem to have any real equivalent in the industrial world before the 1930s. Here again, the influence of the intellectual and institutional context was decisive, which confirms the relevance of our explanatory hypothesis regarding the early publication of industrial accounting textbooks. In addition, the picture shows, in negative, the relative lack of interest of engineers regarding management accounting, before they used it as a tool of legitimisation of their action in the introduction of scientific management.

中文翻译：

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法国工业会计的诞生：一些奇怪的悖论

摘要 Boyns、Edwards 和 Nikitin 之前的工作表明，虽然公司在法国实施工业会计的时间比在英国晚，但专门的文献在法国出现的时间要早​​得多。最早的教科书是在 1820 年代左右出版的，而在英国，直到 1880 年代才出版。在试图解释这个悖论时，博恩斯和他的合著者忽略了一个似乎起到了决定性作用的文化和制度因素：对十八世纪最后四分之一的知识运动——工业主义——的逐步肯定，通过知识精英对科学和技术知识及其应用和传播的新态度。一旦放在这个语境中，这些工业会计论文的早期出版失去了其自相矛盾的特征，只是作为这一思想运动的众多有形表达之一出现。然而，对 19 世纪法国会计文献的回顾揭示了第二个悖论：出版的农业会计书籍多于工业会计书籍！人们常常忽视的是，在这一时期，会计一直是法国农学家深入思考的主题，他们随后的辩论在 1930 年代之前的工业世界中似乎没有任何真正的对等。在这里，知识和制度背景的影响再次起决定性作用，这证实了我们关于工业会计教科书早期出版的解释性假设的相关性。此外，图片显示，在负面，