Call for Papers
XVITH CONFERENCE OF ACCOUNTING AND MANAGEMENT HISTORY
XVIe JOURNEES D’HISTOIRE DE LA COMPTABILITE ET DU MANAGEMENT
Nantes (France), Maison des Sciences de l’Homme Ange-Guépin
23 - 25 March 2011
PERCEPTIONS, REPRESENTATIONS
AND MEASURES OF PROFIT
The purpose of this conference will be to examine profit – whatever the origin, nature,
explanation, justification or even the intended purpose and means of appropriation - in as
much as it constitutes one of the determinants of the entrepreneur’s conduct – ‘entrepreneur’
being interpreted as either an individual or a collective. Management researchers, historians,
sociologists, economists, legal scholars, and other social-science and humanities specialists,
who wish to participate in these Journées, are invited to be part of our questioning into how
the entrepreneur – merchant, banker, industrialist, or the farmer-general of the Ancien
Régime – perceived profit ex ante or ex post. How were these perceptions created, what
information did the decision maker use and prefer, on what techniques of observation,
measurement and prediction did his judgement rely? How did these perceptions and the
representations that flowed from them influence his actions, the development and
implementation of strategies, their possible adaptation and/or the appearance of emergent
strategies?
Particular attention will be paid to entrepreneurial discourse, whatever the circumstances;
from thoughts confided to a personal journal, to those addressed to investors, by means of
internal notes or correspondence, not to mention the translation provided by the accounting
narrative. While the thought and action of the entrepreneur are at the heart of the matter, all
other aspects of the profit concept may be examined, since they were likely to influence this
thought and action. Our scope encompasses discourses undertaken and conveyed within the
framework of diverse institutions which composed the cultural and social environment – for
example religion, law, politics, literature or art – or, closer to our focus, the remarks of those
whose role was to contribute to the entrepreneur’s training or to offer advice.
In keeping with the approach of previous conferences, research proposals that do not fit
readily within this year’s theme, but which examine management issues within a historical
perspective, are equally welcome. Our first consideration will be the novelty and originality
of these proposals.
Under the aegis of the Association francophone de comptabilité, the 2011 Journées are
being organised by the Laboratoire d’économie et de management de Nantes-Atlantique
(LEMNA - EA 4272), in association with the researchers involved in the MARPROF project -
Merchant accounting and merchant profits in Europe and America, 1750-1815 (ANR-08-
BLAN-0329-03). The conference also will benefit from the generous technical assistance of
the Maison des Sciences de l’Homme Ange-Guépin.

Key Dates:
15 November 2010: deadline for the submission of manuscripts, preferably complete.
Written in either English or French, manuscripts should include an abstract in both
languages. Submission of papers is by e-mail to the following address:
Annie Busson
Maison des Sciences de l’Homme Ange Guépin
5 allée Jacques-Berque,
BP 12105
44021 Nantes cedex 1
France
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Authors will be advised of the manuscript review committee’s decision no later than
January 15 2011. The final version of accepted papers must be submitted before February
28 2011.
Once accepted, unless indicated otherwise by the authors, the manuscript will be published
on the XVIe Journées website.
Conference presentations may be in either English or French, simultaneous translation
will be provided.
Organising Committee: Yannick Lemarchand, Pierre Gervais, Natacha Coquery,
Laure Pineau-Defois, Cheryl McWatters, Nicolas Antheaume, Marie Catalo, Paulette
Robic.
23 March 2011

INTERDISCIPLINARY DOCTORAL WORKSHOP
History of management knowledge and practice
Preceding the conference on March 23rd, a doctoral workshop will provide doctoral
students, in the second or third year of their thesis preparation, the opportunity to present a
summary of their work in front of an interdisciplinary audience.
Interested students are invited to send, to the e-mail address below, a candidacy dossier
including a brief CV and a summary of their thesis project, no more than 25 000 characters
(spaces included).
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Registration
Registration Fee
180 € by 25th February 2011 Doctoral student 80 €
220 € after 25th February 2011 Doctoral student 100 €
50 € accompanying person (gala dinner)
Participant registration fee includes lunches on Thursday and Friday, and gala dinner
on Thursday.
I will be present at Thursday’s lunch: Yes – No
I will be present at Thursday’s dinner: Yes – No
I will be present at Friday’s lunch: Yes – No
Registration Form
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Registration fee €
Check Enclosed (to AFC - JHCM16)
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Please send this registration form to:
Annie Busson
Maison des Sciences de l’Homme Ange-Guépin
By e-mail
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By mail
Annie Busson
Maison des Sciences de l’Homme Ange Guépin
5 allée Jacques-Berque,
BP 12105
44021 Nantes cedex 1
By fax
33 2 40 48 39 98