From care of the poor to the great confinement: an exploration of hospital accounting in France
C. Richard Baker
This study examines hospital accounting practices in France during the fifteenth through seventeenth centuries order to illustrate differences between role and mission of Hôtel-Dieu Hôpital Général. The originated medieval period as a place refuge for sick poor, whereas Général was created century way resolving problems associated with growing population beggars vagrants French cities. records appear follow charge-and-discharge system similar that employed by ecclesiastical governmental institutions same time period. Although accounts also followed system, those have been prepared direct authority Treasurer operating under Board Commissioners appointed King, thus indicating greater emphasis on internal control. similarity two very different types institutional structures suggests do not necessarily change result changes. In other words, there may be break form without corresponding practices.
Accounting History Review