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<BiographicalNote textformat="02" language="fre">&#60;p&#62;&#60;strong&#62;Isabelle Chambost &#60;/strong&#62;est maître de conférences au Conservatoire national des arts et métiers (Cnam) et chercheuse au Laboratoire interdisciplinaire des sciences de l'action (Lirsa). Ses travaux portent sur les processus de financiarisation, leur développement et leur diffusion, leurs conséquences sociales et sociétales ainsi que sur leurs alternatives. Elle a notamment co-édité &#60;em&#62;La fabrique de la finance. Pour une approche interdisciplinaire &#60;/em&#62;(Presses universitaires du Septentrion, 2016) et &#60;em&#62;The Making of Finance: Perspectives from the social sciences &#60;/em&#62;(Routledge, 2019).&#60;/p&#62;</BiographicalNote> 
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<BiographicalNote textformat="02" language="fre">&#60;p&#62;  Professeur (gestion) à l'U. Paris Dauphine, responsable master « développement durable ».&#60;/p&#62;</BiographicalNote> 
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<Text textformat="02" language="fre">&#60;p&#62;Plus de quatre-vingt contributeurs, spécialistes de sciences humaines et sociales (droit, économie, gestion, histoire, sciences politiques, sociologie) ont travaillé ensemble pour définir les principales notions et termes comptables qui courent du XV&#60;sup&#62;e&#60;/sup&#62; siècle à aujourd'hui.&#60;br /&#62;
L'ouvrage est à même d&#8217;intéresser un public varié : les non-spécialistes de la comptabilité à la recherche de l&#8217;histoire technique de termes comptables ; les spécialistes de la comptabilité soucieux de trouver matière à réflexion sur les débats contemporains relatifs à la construction du chiffre comptable et de ses enjeux de pouvoir (i.e. : normes comptables internationales IFRS) ; les professionnels du chiffre curieux de l&#8217;étymologie et de l&#8217;origine des termes comptables et financiers.&#60;br /&#62;
L&#8217;ouvrage vise donc à donner à chacun les moyens de mieux comprendre les enjeux des conventions comptables passées et actuelles et de prendre part aux débats qu&#8217;elles suscitent. Il permet de s&#8217;approprier ce qui est en général présenté comme une technique aride. Bien au contraire, ce dictionnaire critique met en avant la dimension historique et sociale de la comptabilité et le rôle qu&#8217;elle joue dans les transformations successives du capitalisme.&#60;/p&#62;</Text>
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<Text language="fre">La collection reçoit les études historiques individuelles ou collectives des époques médiévale, moderne et contemporaine. Forte de 230 titres, elle met en évidence les différentes méthodes historiques sans en privilégier aucune particulièrement.</Text>
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<Text language="eng">Series supervised by Michel Leymarie. This series is concerned with individual and collective historical studies of the medieval, modern and contemporaries eras. With already 140 titles in its catalogue, it puts forwards the various historical methods...</Text>
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<Text language="fre">&#60;p&#62;Fondée en 1978, la collection est aujourd'hui dirigée par Jean-François Condette, Université de Lille.&#60;/p&#62;  &#60;p&#62;La collection reçoit les études historiques individuelles ou collectives des époques médiévale, moderne et contemporaine. Forte de 230 titres, elle met en évidence les différentes méthodes historiques sans en privilégier aucune particulièrement. Travaux d'histoire urbaine ou d'histoire rurale, d&#8217;histoire démographique, économique, sociale, politique, culturelle ou religieuse, biographies, essais historiques&#8230; constituent un large panel qui ne cesse de s&#8217;enrichir.&#60;/p&#62;  &#60;p&#62;&#60;!--StartFragment--&#62;&#60;!--StartFragment--&#62;&#8226; ISSN : &#60;!--StartFragment--&#62;&#60;!--StartFragment--&#62;2780-7827&#60;!--EndFragment--&#62;&#60;!--EndFragment--&#62; (en ligne)&#60;!--EndFragment--&#62;&#60;!--EndFragment--&#62;&#60;/p&#62;</Text>
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<Text language="eng">&#60;p&#62;Series supervised by Carole Christen.&#60;/p&#62;  &#60;p&#62;This series is concerned with individual and collective historical studies of the medieval, modern and contemporaries eras. With already 140 titles in its catalogue, it puts forwards the various historical methods but never favors one over the other. Studies pertaining to urban or rural history, demographic, economic, social, political, cultural or religious history, biographies and historical essays are amongst the ever-growing and wide-ranging panel of works in this series.&#60;/p&#62;  &#60;p&#62;&#60;!--StartFragment--&#62;&#60;!--StartFragment--&#62;&#8226; ISSN : &#60;!--StartFragment--&#62;&#60;!--StartFragment--&#62;2780-7827&#60;!--EndFragment--&#62;&#60;!--EndFragment--&#62; (online)&#60;!--EndFragment--&#62;&#60;!--EndFragment--&#62;&#60;/p&#62;</Text>
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