Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption of schemes developed by professionals or associations to state-imposed charts. In the development of these schemes, several Belgian accounting scholars have played an important role, particularly from the end of the 19th century to the beginning of the 20th century. This paper links the charts proposed in Belgium with attempts to develop unified accounting and costing methods and efforts to introduce principles of scientific management around the end of the Second World War. It also seeks to explain why the introduction of decimalized charts took longer in Belgium than other countries such as France.
De Beelde, Ignace
"Development of a Belgian accounting code during the first half of the 20th century,"
Accounting Historians Journal: Vol. 30
, Article 2.
Available at: https://egrove.olemiss.edu/aah_journal/vol30/iss2/2