Authors: Richard, Jacques

Citation: Richard, Jacques, THE VICTORY OF THE PRUSSIAN RAILWAY "DYNAMIC" ACCOUNTING OVER THE PUBLIC FINANCE AND PATRIMONIAL ACCOUNTING MODELS (1838-1884): AN EARLY ILLUSTRATION OF THE APPEARANCE OF THE SECOND STAGE OF CAPITALIST FINANCIAL ACCOUNTING AND A TESTIMONY AGAINST THE AGENCY AND THE MARKET FOR EXCUSES THEORIES, Accounting historians journal , 39(1), 2012, pp. 91-126