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Apostille Convention
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Not to be confused with Apostle (messenger, esp. Christian); or an apostil, meaning a marginal note or gloss.
Apostille Convention
Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents
State parties to the convention (members of the HCCH)
State parties to the convention (non-members of the HCCH)
State parties for which the convention has not entered into force
Signed
5 October 1961
Location
The Netherlands
Effective
14 January 1965
Condition
ratification by 3 states[1]
Parties
115
Depositary
Ministry of Foreign Affairs (Netherlands)
Languages
French (prevailing in case of divergence)
and English
Apostille Convention at Wikisource
The Hague Convention Abolishing the Requirement of Legalisation for Foreign Public Documents, the Apostille Convention, or the Apostille Treaty, is an international treaty drafted by the Hague Conference on Private International Law. It specifies the modalities through which a document issued in one of the signatory countries can be certified for legal purposes in all the other signatory states. A certification under the terms of the convention is called an apostille (from Latin post illa and then French: a marginal note). It is an international certification comparable to a notarisation in domestic law, and normally supplements a local notarisation of the document. If the convention applies between two countries, such an apostille is sufficient to certify a document's validity, and removes the need for double-certification, by the originating country and then by the receiving country.
Contents
[hide]
1 Procedure
2 Information
3 Eligible documents
4 Legalization
5 States that are party to the convention
6 Abuse
7 See also
8 References
9 External links
Procedure[edit]
Apostilles are affixed by Competent Authorities designated by the government of a state which is party to the convention.[2] A list of these authorities is maintained by the Hague Conference on Private International Law. Examples of designated authorities are embassies, ministries, courts or (local) governments. For example, in the United States, the Secretary of State of each state and his or her deputies are usually competent authorities. In the United Kingdom all apostilles are issued by the Foreign and Commonwealth Office in Milton Keynes.[3]
To be eligible for an apostille, a document must first be issued or certified by an officer recognised by the authority that will issue the apostille. For example, in the US state of Vermont, the Secretary of State maintains specimen signatures of all notaries public, so documents that have been notarised are eligible for apostilles.[4] Likewise, courts in the Netherlands are eligible to place an apostille on all municipal civil status documents directly. In some cases, intermediate certifications may be required in the country in which the document originates before it is eligible for an apostille. For example, in New York City, the Office of Vital Records (which issues, among other things, birth certificates) is not directly recognised by the New York Secretary of State.[5] As a consequence, the signature of the City Clerk must be certified by the County Clerk of New York County to make the birth certificate eligible for an apostille.[6][7] In Japan all official documents are issued in Japanese; the Ministry of Foreign Affairs (MOFA, JAPAN) can then provide an apostille for these documents.[8] In India the apostille certification can be obtained from the Ministry of External Affairs[9] in New Delhi, after authentication by the administration of the Indian state where the document was issued (for educational documents).
Information[edit]
An apostille issued by Norwegian authorities.
The apostille itself is a stamp or printed form consisting of 10 numbered standard fields. On the top is the text APOSTILLE, under which the text Convention de La Haye du 5 octobre 1961 (French for “Hague Convention of 5 October 1961“) is placed. This title must be written in French for the Apostille to be valid (article 4 of the Convention). In the numbered fields, the following information is added (may be in official language of the authority which issues it or in a second language):
Country … [e.g. Hong Kong, China]
This public document
has been signed by [e.g. Henry Cho]
acting in the capacity of [e.g. Notary Public]
bears the seal/stamp of [e.g. High Court of Hong Kong]
Certified
at [e.g. Hong Kong]
the … [e.g. 16 April 2014]
by … [e.g. the Chief Executive of the Special Administrative Region of Hong Kong]
No … [e.g. 2536218517]
Seal/stamp … [of the authority giving the apostille]
Signature
The information can be placed on the document itself, on the back of the document, or attached to the document as an allonge.
Eligible documents[edit]
Four types of documents are mentioned in the convention:[1]
court documents
administrative documents (e.g. civil status documents)
notarial acts
official certificates which are placed on documents signed by persons in their private capacity, such as official certificates recording the registration of a document or the fact that it was in existence on a certain date and official and notarial authentications of signatures.
Legalization[edit]
Main article: legalization (international law)
A state that has not signed the Convention must specify how foreign legal documents can be certified for its use. Two countries may have a special convention on the recognition of each other's public documents, but in practice this is infrequent. Otherwise, the document must be certified by the foreign ministry of the country in which the document originated, and then by the foreign ministry of the government of the state in which the document will be used; one of the certifications will often be performed at an embassy or consulate. In practice this means the document must be certified twice before it can have legal effect in the receiving country. For example, as Canada is not a signatory, Canadian documents for use abroad must be certified by the Deputy Minister of Foreign Affairs in Ottawa or by a Canadian consular official abroad, and subsequently by the relevant government office or consulate of the receiving state.
Apostille vs. Legalization
An Apostille of the Hague issued by the State of Alabama
As Canada is a non-signatory, Canadian documents for use abroad must be certified twice: at the Canadian Ministry of Foreign Affairs and subsequently by the consulate of the receiving state (in this case, the Netherlands)
States that are party to the convention[edit]
The convention has 115 parties and is in force for all members of the European Union and all but ten members of the Hague Conference on Private International Law. As of 2017[update] The convention had not entered into force in Bolivia and Tunisia; it entered into force in Guatemala on 18 September 2017.
State
Entry into Force
Apostille not recognised in
Comment
Albania 000000002004-05-09-00009 May 2004 Belgium (until 2015), Germany, Greece, Italy (until 2011) and Spain (until 2017[10]).
Andorra 000000001996-12-31-000031 Dec 1996
Antigua and Barbuda 000000001981-11-01-00001 Nov 1981
Argentina 000000001988-02-18-000018 Feb 1988 Kosovo
Armenia 000000001994-10-14-000014 Oct 1994 Kosovo
Australia 000000001995-03-16-000016 Mar 1995
Austria 000000001968-01-13-000013 Jan 1968 Burundi, Dominican Republic, Kosovo, Kyrgyzstan, Mongolia, Tajikistan, Uzbekistan
Azerbaijan 000000002005-03-02-00002 Mar 2005 Germany, Hungary (until 2005), Kosovo, Netherlands (until 2010)
Bahamas 000000001973-07-10-000010 Jul 1973
Bahrain 000000002013-12-31-000031 Dec 2013
Barbados 000000001966-11-30-000030 Nov 1966
Belarus 000000001992-05-31-000031 May 1992 Kosovo
Belgium 000000001973-02-09-00009 Feb 1973 Albania (until 2015), Dominican Republic, India (until 2008), Kyrgyzstan, Liberia, Mongolia, Tajikistan, Ukraine (until 2004), Uzbekistan
Belize 000000001993-04-11-000011 Apr 1993
Bolivia 000000002018-05-07-00007 May 2018
Bosnia and Herzegovina 000000001992-03-06-00006 Mar 1992
Botswana 000000001966-09-30-000030 Sep 1966
Brazil 000000002016-08-14-000014 Aug 2016
Brunei 000000001987-12-03-00003 Dec 1987
Bulgaria 000000002001-04-29-000029 Apr 2001
Burundi 000000002015-02-13-000013 Feb 2015 Austria, Czech Republic, Germany, Poland
Cape Verde 000000002010-02-13-000013 Feb 2010
Chile 000000002016-08-30-000030 Aug 2016
Colombia 000000002001-01-30-000030 Jan 2001
Cook Islands 000000002005-04-30-000030 Apr 2005
Costa Rica 000000002011-12-14-000014 Dec 2011
Croatia 000000001991-12-08-00008 Dec 1991
Cyprus 000000001973-04-30-000030 Apr 1973 Kosovo
Czech Republic 000000001999-03-16-000016 Mar 1999
Kingdom of Denmark 000000002006-12-26-000026 Dec 2006 Does not apply for Greenland and the Faroe Islands
Dominica 000000001978-11-03-00003 Nov 1978
Dominican Republic 000000002009-08-30-000030 Aug 2009 Austria, Belgium, Germany and the Netherlands
Ecuador 000000002005-04-02-00002 Apr 2005
El Salvador 000000001996-05-31-000031 May 1996
Estonia 000000002001-09-30-000030 Sep 2001
Fiji 000000001970-10-10-000010 Oct 1970
Finland 000000001986-08-26-000026 Aug 1986
France 000000001965-01-24-000024 Jan 1965
Georgia 000000002007-05-14-000014 May 2007 Germany (until 2010), Kosovo and Greece (until 2015)
Germany 000000001966-02-13-000013 Feb 1966 Albania, Azerbaijan, Burundi, Dominican Republic, Georgia (until 2010), India, Kosovo, Kyrgyzstan, Liberia, Moldova, Mongolia, Morocco, Paraguay, Peru (until 2014), Tajikistan, Ukraine (until 2010) and Uzbekistan
Greece 000000001985-05-18-000018 May 1985 Albania, Georgia (until 2015), Kosovo, Kyrgyzstan, Mongolia, Peru, Uzbekistan
Grenada 000000002002-04-07-00007 Apr 2002
Guatemala 000000002017-09-18-000018 Sep 2017
Honduras 000000002004-12-30-000030 Dec 2004
Hong Kong 000000001965-04-25-000025 Apr 1965 The convention is still applicable to Hong Kong despite the transfer of sovereignty over Hong Kong on 000000001997-07-01-00001 Jul 1997.[11]
Hungary 000000001973-01-18-000018 Jan 1973 Azerbaijan (until 2005),
Iceland 000000002004-11-27-000027 Nov 2004
India 000000002005-07-14-000014 Jul 2005 Belgium (until 2008), Finland (until 2009), Germany,[12] Netherlands (until 2008) and Spain (until 2008), Kosovo
Ireland 000000001999-03-09-00009 Mar 1999
Israel 000000001978-08-14-000014 Aug 1978 Kosovo
Italy 000000001978-02-11-000011 Feb 1978 Albania (until 2011),
Japan 000000001970-07-27-000027 Jul 1970
Kazakhstan 000000002001-01-30-000030 Jan 2001
Kosovo 000000002016-07-14-000014 Jul 2016 Argentina, Armenia, Austria, Azerbaijan, Belarus, China (for Hong Kong and Macao), Cyprus, Germany, Georgia, Greece, India, Israel, Mauritius, Nicaragua, Mexico, Moldova, Namibia, Paraguay, Peru, Poland, Russia, Romania, Serbia, Slovakia, Spain, Ukraine, Uzbekistan, Venezuela
Kyrgyzstan 000000002011-07-31-000031 Jul 2011 Austria, Belgium, Germany, and Greece
Latvia 000000001996-01-30-000030 Jan 1996
Lesotho 000000001966-12-04-00004 Dec 1966
Liberia 000000001996-02-08-00008 Feb 1996 Belgium, Germany, and the United States (until 2015)
Liechtenstein 000000001972-09-17-000017 Sep 1972
Lithuania 000000001997-07-19-000019 Jul 1997
Luxembourg 000000001979-06-03-00003 Jun 1979
Macau 000000001969-02-04-00004 Feb 1969 Kosovo The convention is still applicable to Macau despite the transfer of sovereignty over Macau on 000000001999-12-20-000020 Dec 1999.[11]
Macedonia 000000001991-11-17-000017 Nov 1991
Malawi 000000001967-12-02-00002 Dec 1967
Malta 000000001968-03-03-00003 Mar 1968
Marshall Islands 000000001992-08-14-000014 Aug 1992
Mauritius 000000001968-03-12-000012 Mar 1968 Kosovo
Mexico 000000001995-08-14-000014 Aug 1995 Kosovo
Moldova 000000002007-03-16-000016 Mar 2007 Germany and Kosovo
Monaco 000000002002-12-31-000031 Dec 2002
Mongolia 000000002009-12-31-000031 Dec 2009 Austria, Belgium, Finland, Germany and Greece
Montenegro 000000002006-06-03-00003 Jun 2006
Morocco 000000002016-08-14-000014 Aug 2016 Germany
Namibia 000000002001-01-30-000030 Jan 2001 Kosovo
Kingdom of the Netherlands 000000001965-10-08-00008 Oct 1965 Azerbaijan (until 2010), Dominican Republic, India (until 2008), Aruba, Curaçao, Netherlands, and Sint Maarten
New Zealand 000000002001-11-22-000022 Nov 2001
Nicaragua 000000002013-05-14-000014 May 2013 Kosovo
Niue 000000001999-03-02-00002 Mar 1999
Norway 000000001983-07-29-000029 Jul 1983
Oman 000000002012-01-30-000030 Jan 2012
Panama 000000001991-08-04-00004 Aug 1991
Paraguay 000000002014-08-30-000030 Aug 2014 [13] Germany, Kosovo
Peru 000000002010-09-30-000030 Sep 2010 Germany (until 2014), Greece, Kosovo
Poland 000000002005-08-14-000014 Aug 2005 Kosovo
Portugal 000000001969-02-04-00004 Feb 1969
Romania 000000002001-03-13-000013 Mar 2001 Kosovo
Russia 000000001992-05-31-000031 May 1992
Saint Kitts and Nevis 000000001994-12-14-000014 Dec 1994
Saint Lucia 000000002002-07-31-000031 Jul 2002
Saint Vincent and the Grenadines 000000001979-10-27-000027 Oct 1979
Samoa 000000001999-09-13-000013 Sep 1999
San Marino 000000001995-02-13-000013 Feb 1995
São Tomé and Príncipe 000000002008-09-13-000013 Sep 2008
Serbia 000000001992-04-27-000027 Apr 1992 Kosovo Ratified as the Federal Republic of Yugoslavia
Seychelles 000000001979-03-31-000031 Mar 1979
Slovakia 000000002002-02-18-000018 Feb 2002 Kosovo
Slovenia 000000001991-06-25-000025 Jun 1991
South Africa 000000001995-04-30-000030 Apr 1995
South Korea 000000002007-07-14-000014 Jul 2007
Spain 000000001978-09-25-000025 Sep 1978 Albania, India (until 2008) and Kosovo
Suriname 000000001975-11-25-000025 Nov 1975
Swaziland 000000001968-09-06-00006 Sep 1968
Sweden 000000001999-05-01-00001 May 1999
Switzerland 000000001973-03-11-000011 Mar 1973
Tajikistan 000000002015-10-31-000031 Oct 2015
Tonga 000000001970-06-04-00004 Jun 1970
Trinidad and Tobago 000000002000-07-14-000014 Jul 2000
Tunisia 000000002018-03-30-000030 Mar 2018
Turkey 000000001985-09-29-000029 Sep 1985
Ukraine 000000002003-12-22-000022 Dec 2003 Belgium (until 2004), Greece (until 2010) and Kosovo
United Kingdom 000000001965-01-24-000024 Jan 1965 Includes Crown Dependencies and British Overseas Territories
United States 000000001981-10-15-000015 Oct 1981 Liberia (until 2015)
Uruguay 000000002012-10-14-000014 Oct 2012
Uzbekistan 000000002012-04-15-000015 Apr 2012 Austria, Belgium, Germany, Greece, Kosovo
Vanuatu 000000001980-07-30-000030 Jul 1980
Venezuela 000000001999-03-16-000016 Mar 1999 Kosovo
Saudi Arabia is not a party to the convention.[14]
Abuse[edit]
The Apostille does not give information regarding the quality of the content in the underlying document, but certifies the signature (and the capacity of who placed it) and correctness of the seal/stamp on the document which must be certified. In 2005 The Hague Conference surveyed its members and produced a report in December 2008 which expressed serious concerns about Diplomas and Degree certificates issued by diploma mills. The possible abuse of the system was highlighted "Particularly troubling is the possible use of diploma mill qualifications to circumvent migration controls, possibly by potential terrorists." (page 5) The risk comes from the fact that the various government stamps give the document an air of authenticity without anyone having checked the underlying document. "An official looking certificate may be issued to a copy of a diploma mill qualification, and then subsequently issued with an Apostille, without anyone having ever verified the signature on, let alone the contents of, the diploma." (page 7) Further member states indicated "they would be obliged to issue an Apostille for certification of a certified copy of a diploma issued by a diploma mill". (page 15) The evaluation commission of the Hague Conference expressed concern as to whether this issue could affect the entire convention. "... the Apostille does not 'look through the certification' and does not relate to the diploma itself ... There is a clear risk that such practices may eventually undermine the effectiveness and therefore the successful operation of the Apostille Convention". (page 5)[15]
In February 2009 the Hague Conference recommended to amend the wording on the Apostille to make it clear that only the seal and the signature were authenticated. The wording to be added is: "This Apostille only certifies the signature, the capacity of the signer and the seal or stamp it bears. It does not certify the content of the document for which it was issued."[16]
See also[edit]
Legalization (international law)
Hague Conference on Private International Law
Convention on the issue of multilingual extracts from civil status records
References[edit]
^ Jump up to: a b "12: Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents". Hague Conference on Private International Law. Retrieved 16 January 2011.
Jump up ^ "ABCs of Apostilles p. 13" (PDF). Hague Conference on Private International Law.
Jump up ^ "United Kingdom, Competent Authorities". Hague Conference on Private International Law. Retrieved 9 March 2011.
Jump up ^ Authentication Archived 30 July 2010 at the Wayback Machine. 2009
Jump up ^ Birth certificate application Archived 4 June 2010 at the Wayback Machine. 2010
Jump up ^ Crampton 2007
Jump up ^ Apostiles Archived 24 July 2010 at the Wayback Machine. n.d.
Jump up ^ Apostille, MOFA Japan (website in Japanese)
Jump up ^ MEA, India Legalisation of Documents.
Jump up ^ "BOE.es - Documento BOE-A-2017-2061". www.boe.es (in Spanish). Retrieved 2018-02-23.
^ Jump up to: a b Information on the application of the convention to Hong Kong and Macau
Jump up ^ "Status Table - 12: Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents". Hague Conference on Private International Law. Retrieved 21 May 2014.
Jump up ^ "Archived copy". Archived from the original on 18 September 2014. Retrieved 18 September 2014.
Jump up ^ Strong and Herd Import/Export Services, A customer in Saudi has asked for our contract to be legalised, what does this mean?, accessed 23 February 2018
Jump up ^ Permanent Bureau (December 2008). "The application of the Apostille Convention to diplomas including those issued by diploma mills" (PDF). Hague Conference on Private International Law.
Jump up ^ Permanent Bureau (February 2009). "Conclusions and Recommendations of the Special Commission on the Practical Operation of the Hague Apostille, Service, Taking of Evidence, and Access to Justice Conventions" (PDF). Hague Conference on Private International Law. p. 13.
External links[edit]
Treaty text (HCCH)
Status (HCCH)
Retrieved from "https://en.wikipedia.org/w/index.php?title=Apostille_Convention&oldid=827210735"
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Henri Fayol
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"Fayol" redirects here. For the French singer, see Lily Fayol.
Henri Fayol
Henri Fayol (29 July 1841 – 19 November 1925) was a French mining engineer, mining executive, author and director of mines who developed general theory of business administration that is often called Fayolism.[1] He and his colleagues developed this theory independently of scientific management but roughly contemporaneously. Like his contemporary, Frederick Winslow Taylor, he is widely acknowledged as a founder of modern management methods.
Contents
[hide]
1 Biography
2 Work
2.1 Mining engineering
2.2 Fayolism
2.2.1 Functions of management
2.2.2 Principles of management
3 Publications
3.1 Books, translated
3.2 Articles, translated, a selection
4 References
5 External links
Biography[edit]
Fayol was born in 1841 in a suburb of Istanbul. His father (an engineer) was in the military at the time and was appointed superintendent of works to build Galata Bridge, which bridged the Golden Horn.[1] The family returned to France in 1847, where Fayol graduated from the mining academy "École Nationale Supérieure des Mines" in Saint-Étienne in 1860.
In 1860 at the age of nineteen Fayol started working at the mining company named "Compagnie de Commentry-Fourchambault-Decazeville" in Commentry as the mining engineer. During his time at the mine, he studied the causes of underground fires, how to prevent them, how to fight them, how to reclaim mining areas that had been burned, and developed a knowledge of the structure of the basin.[2] In 1888 he was promoted to managing director. During his time as director, he made changes to improve the working situations in the mines, such as allowing employees to work in teams, and changing the division of labor.[2] Later, more mines were added to his duties.
Eventually, the board decided to abandon its iron and steel business and the coal mines. They chose Henri Fayol to oversee this as the new managing director. Upon receiving the position, Fayol presented the board with a plan to restore the firm. The board accepted the proposal.[2] When he retired in 1918, the company was financially strong and one of the largest industrial combines in Europe
Based largely on his own management experience, he developed his concept of administration. In 1916 he published these experience in the book Administration Industrielle et Générale, at about the same time as Frederick Winslow Taylor published his Principles of Scientific Management.
Work[edit]
Fayol's work became more generally known with the 1949 publication of "General and industrial administration",[3] the English translation[4] of the 1916 article "Administration industrielle et générale". In this work Fayol presented his theory of management, known as Fayolism. Before that Fayol had written several articles on mining engineering, starting in the 1870s, and some preliminary papers on administration.[5]
Mining engineering[edit]
Henri Fayol, ca. 1900
Starting in the 1870s, Fayol wrote a series of articles on mining subjects, such as on the spontaneous heating of coal (1879), the formation of coal beds (1887), the sedimentation of the Commentry, and on plant fossils (1890),
His first articles were published in the French Bulletin de la Société de l'Industrie minérale, and beginning in the early 1880s in the Comptes rendus de l'Académie des sciences, the proceedings of the French Academy of Sciences.
Fayolism[edit]
Main article: Fayolism
Fayol's work was one of the first comprehensive statements of a general theory of management.[6] He proposed that there were five primary functions of management and fourteen principles of management[7]
Functions of management[edit]
In his original work,Administration industrielle et générale; prévoyance, organisation, commandement, coordination, controle, five primary function were identified:[7]
Planning
Organizing
Staffing
Directing
Controlling
The control function, from the French contrôler, is used in the sense that a manager must receive feedback about a process in order to make necessary adjustments and must analyze the deviations. Lately scholars of management combined the commanding and coordinating function into one leading function.
Principles of management[edit]
Division of work - The division of work is the course of tasks assigned to, and completed by, a group of workers in order to increase efficiency. Division of work, which is also known as division of labour, is the breaking down of a job so as to have a number of different tasks that make up the whole. This means that for every one job, there can be any number of processes that must occur for the job to be complete.When an individual does the same job repeatedly he acquires speed and accuracy in performance. In words of Fayol," The worker always on the same post, the manager always concerned with the same matters, acquires an ability, sureness and accuracy which increases their output".
Authority and Responsibility - Authority is the right to give orders and obtain obedience, and responsibility is the corollary of authority.
Discipline - Employees must obey and respect the rules that govern the organization. Good discipline is the result of effective leadership.
Unity of command - Every employee should receive orders from only one superior or behalf of the superior.
Unity of direction - Each group of organizational activities that have the same objective should be directed by one manager using one plan for achievement of one common goal.
Subordination - The interests of any one employee or group of employees should not take precedence over the interests of the organization as a whole.
Remuneration - All Workers must be paid a fair wage for their services.
Centralisation and decentralisation - Centralisation refers to the degree to which subordinates are involved in decision making.
Scalar chain - The line of authority from top management to the lowest ranks represents the scalar chain. Communications should follow this chain.
Order - this principle is concerned with systematic arrangement of men, machine, material etc. There should be a specific place for every employee in an organization
Equity - Managers should be kind and fair to their subordinates.
Stability of tenure of personnel - High employee turnover is inefficient. Management should provide orderly personnel planning and ensure that replacements are available to fill vacancies.
Initiative - Employees who are allowed to originate and carry out plans will exert high levels of effort.
Esprit de corps - Promoting team spirit will build harmony and unity within the organization.
While Fayol came up with his theories almost a century ago, many of his principles are still represented in contemporary management theories.[8]
Publications[edit]
Books, translated[edit]
1930. Industrial and General Administration. Translated by J.A. Coubrough, London: Sir Isaac Pitman & Sons.
1949. General and Industrial Management. Translated by C. Storrs, Sir Isaac Pitman & Sons, London.
Articles, translated, a selection[edit]
1900. "Henri Fayol addressed his colleagues in the mineral industry 23 June 1900." Translated by J.A. Coubrough. In: Fayol (1930) Industrial and General Administration. pp. 79–81 (Republished in: Wren, Bedeian & Breeze, (2002) "The foundations of Henri Fayol's administrative theory")
1909. "L'exposee des principles generaux d'administration". Translated by J.D Breeze. published in: Daniel A. Wren, Arthur G. Bedeian, John D. Breeze, (2002) "The foundations of Henri Fayol's administrative theory", Management Decision, Vol. 40 Iss: 9, pp. 906 – 918
1923. "The administrative theory in the state". Translated by S. Greer. In: Gulick, L. and Urwick. L. Eds. (1937) Papers on the Science of Administration, Institute of Public Administration. New York. pp. 99–114
IN 1960 Henri Fayol published a book name " Modern Management ".
References[edit]
^ Jump up to: a b Morgen Witzel (2003). Fifty key figures in management. Routledge, 2003. ISBN 0-415-36977-0, p.96.
^ Jump up to: a b c Wren, D.A. (2001). "Henri Fayol as a strategist: a nineteenth century corporate turnaround". Management Decision.
Jump up ^ Daniel A. Wren, Arthur G. Bedeian, John D. Breeze, (2002) "The foundations of Henri Fayol's administrative theory", Management Decision, Vol. 40 Iss: 9, pp.906 - 918 state: "It was not until the Storr's translation that Fayol's (1949) Administration Industrielle et Générale reached a wider audience, especially in the USA and established Fayol as a major authority on management."
Jump up ^ The first English translation by J.A. Coubrough in 1930 didn't have that much impact. The first translation in German was published around the same time in 1929.
Jump up ^ Derek Salman Pugh, David John Hickson (2007) Great Writers on Organizations: The Third Omnibus Edition, p.144
Jump up ^ Narayanan, Veekay K; Nath, Raghu (1993), Organization theory : a strategic approach, Irwin, p. 29, ISBN 978-0-256-08778-9
^ Jump up to: a b Fayol, Henri (1917), Administration industrielle et générale; prévoyance, organisation, commandement, coordination, controle (in French), Paris, H. Dunod et E. Pinat, OCLC 40224931
Jump up ^ Pryor, J.L.; Guthrie, C. (2010). "The private life of Henri Fayol and his motivation to build a management science". Journal of Management History.
External links[edit]
Wikiquote has quotations related to: Henri Fayol
Wikimedia Commons has media related to Henri Fayol.
Fiche de lecture d'Administration industrielle et générale, Claude Remila, Cours d'organisation et systèmes d'information. (in French)
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Accounting
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"Accountancy" redirects here. For the constituency in Hong Kong, see Accountancy (constituency). For the game, see Accounting (video game).
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers;[7] and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.[1][7] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.[8]
Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,[9] and are prepared in accordance with generally accepted accounting principles (GAAP).[7] GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States[1] and the Financial Reporting Council in the United Kingdom. As of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards (IFRS).[10]
Contents
[hide]
1 History
2 Etymology
2.1 Accounting and accountancy
3 Topics
3.1 Financial accounting
3.2 Management accounting
3.3 Auditing
3.4 Accounting information systems
3.5 Tax accounting
4 Organizations
4.1 Professional bodies
4.2 Accounting firms
4.3 Standard-setters
5 Education and qualifications
5.1 Accounting degrees
5.2 Professional qualifications
6 Accounting research
7 Accounting information system
8 Accounting scandals
9 See also
10 References
11 External links
History[edit]
Main article: History of accounting
Portrait of Luca Pacioli, painted by Jacopo de' Barbari, 1495, (Museo di Capodimonte).
The history of accounting is thousands of years old and can be traced to ancient civilizations.[11][12][13] The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money;[11] there is also evidence for early forms of bookkeeping in ancient Iran,[14][15] and early auditing systems by the ancient Egyptians and Babylonians.[12] By the time of the Emperor Augustus, the Roman government had access to detailed financial information.[16]
Double-entry bookkeeping was pioneered in the Jewish community of the early-medieval Middle East,[17][18] and subsequently developed in medieval Europe,[19] and accounting split into financial accounting and management accounting with the development of joint-stock companies. The first work on a double-entry bookkeeping system was published in Italy, by Luca Pacioli.[20] Accounting began to transition into an organized profession in the nineteenth century,[21] with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880.[22]
Etymology[edit]
Early 19th-century ledger.
Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words accompting and accountantship used in the 18th century.[23] In Middle English (used roughly between the 12th and the late 15th century) the verb "to account" had the form accounten, which was derived from the Old French word aconter,[24] which is in turn related to the Vulgar Latin word computare, meaning "to reckon". The base of computare is putare, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think."[24]
The word "accountant" is derived from the French word compter, which is also derived from the Italian and Latin word computare. The word was formerly written in English as "accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in pronunciation and in orthography to its present form.[25]
Accounting and accountancy[edit]
Accounting has variously been defined as the keeping or preparation of the financial records of an entity, the analysis, verification and reporting of such records and "the principles and procedures of accounting"; it also refers to the job of being an accountant.[26][27][28]
Accountancy refers to the occupation or profession of an accountant,[29][30][31] particularly in British English.[26][27]
Topics[edit]
Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems.[6]
Financial accounting[edit]
Main article: Financial accounting
Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP).[7] GAAP, in turn, arises from the wide agreement between accounting theory and practice, and change over time to meet the needs of decision-makers.[1]
Financial accounting produces past-oriented reports—for example the financial statements prepared in 2006 reports on performance in 2005—on an annual or quarterly basis, generally about the organization as a whole.[7]
This branch of accounting is also studied as part of the board exams for qualifying as an actuary. It is interesting to note that these two professionals, accountants and actuaries, have created a culture of being archrivals.
Management accounting[edit]
Main article: Management accounting
Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, and are not required to follow the generally accepted accounting principle (GAAP).[7] In 2014 CIMA created the Global Management Accounting Principles (GMAPs). The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.[32]
Management accounting produces future-oriented reports—for example the budget for 2006 is prepared in 2005—and the time span of reports varies widely. Such reports may include both financial and non financial information, and may, for example, focus on specific products and departments.[7]
Auditing[edit]
Main articles: Financial audit and Internal audit
Auditing is the verification of assertions made by others regarding a payoff,[33] and in the context of accounting it is the "unbiased examination and evaluation of the financial statements of an organization".[34] Audit is a professional service that is systematic and conventional.[35]

An audit of financial statements aims to express or disclaim an opinion on the financial statements. The auditor expresses an opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally acceptable accounting principle (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally acceptable accounting principles (GAAP) has not been consistently observed.[36]
Accounting information systems[edit]
Main article: Accounting information system
An accounting information system is a part of an organization's information system that focuses on processing accounting data.[37] Many corporations use artificial intelligence-based information systems. Banking and finance industry is using AI as fraud detection. Retail industry is using AI for customer services. AI is also used in cybersecurity industry. It involves computer hardware and software systems and using statistics and modeling.[38]
Tax accounting[edit]
Main article: Tax accounting
Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the generally accepted accounting principles (GAAP) for financial reporting.[39] U.S. tax law covers four basic forms of business ownership: sole proprietorship, partnership, corporation, and limited liability company. Corporate and personal income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).[39]
Organizations[edit]
See also: Category:Accounting organizations.
Professional bodies[edit]
Main article: Professional accounting body
Professional accounting bodies include the American Institute of Certified Public Accountants (AICPA) and the other 179 members of the International Federation of Accountants (IFAC),[40] including CPA Australia, Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW). Professional bodies for subfields of the accounting professions also exist, for example the Chartered Institute of Management Accountants (CIMA).[41] Many of these professional bodies offer education and training including qualification and administration for various accounting designations, such as certified public accountant and chartered accountant.[42][43]
Accounting firms[edit]
Main article: Accounting networks and associations
Depending on its size, a company may be legally required to have their financial statements audited by a qualified auditor, and audits are usually carried out by accounting firms.[9]
Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing market by the "Big Five" accounting firms: Arthur Andersen, Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers.[44] The demise of Arthur Andersen following the Enron scandal reduced the Big Five to the Big Four.[45]
Standard-setters[edit]
See also: Accounting standards and Convergence of accounting standards
Generally accepted accounting principles (GAAP) are accounting standards issued by national regulatory bodies. In addition, the International Accounting Standards Board (IASB) issues the International Financial Reporting Standards (IFRS) implemented by 147 countries.[1] While standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the International Ethics Standards Board for Accountants (IESBA) [46] sets the internationally appropriate principles- based Code of Ethics for Professional Accounts the International Accounting Education Standards Board (IAESB) sets professional accounting education standards;[47] International Public Sector Accounting Standards Board (IPSASB) sets accrual-based international public sector accounting standards [48]
Organizations in individual countries may issue accounting standards unique to the countries. For example, in the United States the Financial Accounting Standards Board (FASB) issues the Statements of Financial Accounting Standards, which form the basis of US GAAP,[1] and in the United Kingdom the Financial Reporting Council (FRC) sets accounting standards.[49] However, as of 2012 "all major economies" have plans to converge towards or adopt the IFRS.[10]
Education and qualifications[edit]
Accounting degrees[edit]
At least a bachelor's degree in accounting or a related field is required for most accountant and auditor job positions, and some employers prefer applicants with a master's degree.[50] A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the American Institute of CPA's (AICPA) 150 semester hour requirement,[51] and associate membership with the Certified Public Accountants Association of the UK is available after gaining a degree in finance or accounting.[52]
A doctorate is required in order to pursue a career in accounting academia, for example to work as a university professor in accounting.[53][54] The Doctor of Philosophy (PhD) and the Doctor of Business Administration (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping business executives for business or public careers requiring research skills and qualifications.[53]
Professional qualifications[edit]
See also: Chartered Accountant and Certified Public Accountant
Professional accounting qualifications include the Chartered Accountant designations and other qualifications including certificates and diplomas.[55] In the United Kingdom, chartered accountants of the ICAEW undergo annual training, and are bound by the ICAEW's code of ethics and subject to its disciplinary procedures.[56] In the United States, the requirements for joining the AICPA as a Certified Public Accountant are set by the Board of Accountancy of each state, and members agree to abide by the AICPA's Code of Professional Conduct and Bylaws. In India the Apex Accounting body constituted by parliament of India is "Institute of Chartered Accountants of India" (ICAI) was known for its rigorous training and study methodology for granting the Qualification.[57] The ACCA is the largest global accountancy body with over 320,000 members and the organisation provides an ‘IFRS stream’ and a ‘UK stream’. Students must pass a total of 14 exams, which are arranged across three papers.[58]
Accounting research[edit]
Main article: Accounting research
Accounting research is research in the effects of economic events on the process of accounting, and the effects of reported information on economic events. It encompasses a broad range of research areas including financial accounting, management accounting, auditing and taxation.[59]
Accounting research is carried out both by academic researchers and practicing accountants. Methodologies in academic accounting research can be classified into archival research, which examines "objective data collected from repositories"; experimental research, which examines data "the researcher gathered by administering treatments to subjects"; and analytical research, which is "based on the act of formally modeling theories or substantiating ideas in mathematical terms". This classification is not exhaustive; other possible methodologies include the use of case studies, computer simulations and field research.[60]
Empirical studies document that leading accounting journals publish in total fewer research articles than comparable journals in economics and other business disciplines[61], and consequently, accounting scholars are relatively less successful in academic publishing than their business school peers.[62] Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.[63]
Accounting information system[edit]
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Main article: Accounting information system
Many accounting practices have been simplified with the help of accounting computer-based software. An Enterprise resource planning (ERP) system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources.
Accounting information systems have reduced the cost of accumulating, storing, and reporting managerial accounting information and have made it possible to produce a more detailed account of all data that is entered into any given system.
Accounting scandals[edit]
Main article: Accounting scandals
See also: Accounting ethics
The year 2001 witnessed a series of financial information frauds involving Enron, auditing firm Arthur Andersen, the telecommunications company WorldCom, Qwest and Sunbeam, among other well-known corporations. These problems highlighted the need to review the effectiveness of accounting standards, auditing regulations and corporate governance principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.[64]
The Enron scandal deeply influenced the development of new regulations to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.[64]
In addition to being the largest bankruptcy reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure.[65] It involved a financial scandal of Enron Corporation and their auditors Arthur Andersen, which was revealed in late 2001. The scandal caused the dissolution of Arthur Andersen, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron filed for Chapter 11 bankruptcy protection in December 2001.[66]
One consequence of these events was the passage of Sarbanes–Oxley Act in the United States 2002, as a result of the first admissions of fraudulent behavior made by Enron. The act significantly raises criminal penalties for securities fraud, for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.[67]
See also[edit]
Accounting records
References[edit]
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values: محاسبة – Arabic

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values: হিসাব বিজ্ঞান – Bangla

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values: Бухгалтарскі ўлік – Belarusian

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values: Бухгальтарскі ўлік – Belarusian (Taraškievica orthography)

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values: Счетоводство – Bulgarian

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https://da.wikipedia.org/wiki/Regnskab
Regnskab – Danish
da
da
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values: Λογιστική – Greek

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https://eo.wikipedia.org/wiki/Kontado
Kontado – Esperanto
eo
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values: حسابداری – Persian

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values: Հաշվապահական հաշվառում – Armenian

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values: लेखाकरण – Hindi

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https://id.wikipedia.org/wiki/Akuntansi
Akuntansi – Indonesian
id
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values: חשבונאות – Hebrew

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values: ಲೆಕ್ಕಪತ್ರ ನಿರ್ವಹಣೆ – Kannada

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interlanguage-link interwiki-kn
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values: ბუხჰალტრული აღრიცხვა – Georgian

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https://sw.wikipedia.org/wiki/Uhasibu
Uhasibu – Swahili
sw
sw
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values: Бухгалтердин гьисабун – Lezghian

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https://lt.wikipedia.org/wiki/Apskaita
Apskaita – Lithuanian
lt
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interlanguage-link interwiki-hu
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values: Сметководство – Macedonian

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values: അക്കൗണ്ടൻസി – Malayalam

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interlanguage-link interwiki-ml
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values: Нягтлан бодох бүртгэл – Mongolian

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values: စာရင်းကိုင်ပညာ – Burmese

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values: लेखाशास्त्र – Nepali

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interlanguage-link interwiki-ne
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interlanguage-link interwiki-ja
display: none;

values:
https://no.wikipedia.org/wiki/Regnskap
Regnskap – Norwegian
no
no
interlanguage-link-target

values:
interlanguage-link interwiki-no
display: none;

values:
https://nn.wikipedia.org/wiki/Rekneskap
Rekneskap – Norwegian Nynorsk
nn
nn
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values:
interlanguage-link interwiki-nn
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values:
interlanguage-link interwiki-uz
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values: محاسبه – Pashto

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values: Бухгалтерский учёт – Russian

values:
interlanguage-link interwiki-sm
display: none;

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interlanguage-link interwiki-sco
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interlanguage-link interwiki-sq
display: none;

values: ගණකාධිකරණය – Sinhala

values:
interlanguage-link interwiki-si
display: none;

values:
interlanguage-link interwiki-simple
display: none;

values:
interlanguage-link interwiki-sk
display: none;

values: Рачуноводство – Serbian

values:
interlanguage-link interwiki-sr
display: none;

values:
interlanguage-link interwiki-sh
display: none;

values:
https://su.wikipedia.org/wiki/Akuntansi
Akuntansi – Sundanese
su
su
interlanguage-link-target

values:
interlanguage-link interwiki-su
display: none;

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interlanguage-link interwiki-fi
display: none;

values:
interlanguage-link interwiki-sv
display: none;

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interlanguage-link interwiki-tl
display: none;

values: கணக்கியல் – Tamil

values:
interlanguage-link interwiki-ta
display: none;

values: การบัญชี – Thai

values:
interlanguage-link interwiki-th
display: none;

values:
https://tr.wikipedia.org/wiki/Muhasebe
Muhasebe – Turkish
tr
tr
interlanguage-link-target

values:
interlanguage-link interwiki-tr
display: none;

values: Бухгалтерський облік – Ukrainian

values:
interlanguage-link interwiki-uk
display: none;

values: حسابداری – Urdu

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interlanguage-link interwiki-vi
display: none;

values: בוך האלטעריי – Yiddish

values:
interlanguage-link interwiki-yi
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values:
interlanguage-link interwiki-zh-yue
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values:
https://diq.wikipedia.org/wiki/Mihasebe
Mihasebe – Zazaki
diq
diq
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values:
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