![]() ![]() ![]() Alors que la comptabilité a été introduite dans l'enseignement avec des objectifs proches de considérations juridiques et fiscales de l'Administration des mines, pour lesquelles les ingénieurs du corps des Mines ont contribué à la mise en place de savoirs comptables, Grand'Eury, a joué un rôle majeur dans sa transformation en discipline utile pour les affaires, avec une approche purement industrielle. On cherchera à établir comment les savoirs comptables étaient insérés dans la filière techno-économique du système technique mines-métallurgie, avec quelles finalités et quelles formes de légitimation. ![]() Cette école d'ingénieurs a été un centre de formation très important pour les directeurs des exploitations minières et métallurgiques et, grâce à l'influence d'Henri Fayol et de Cyrille Grand'Eury, anciens élèves de cet établissement, elle a joué un rôle actif dans la création des savoirs gestionnaires et comptables des ingénieurs. Dans cette contribution, on se focalisera sur la manière dont la comptabilité était conçue et enseignée à l'École des mines de Saint-Étienne pendant le xix e siècle.
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