The role of accounting in the making of the bank customer: transferring capital ‘d'une main OISIVE dans une main LABORIEUSE’
Bibliographic record
Abstract
This article explores the role that accounting played in the development and transformation of a new banking model created at the end of the nineteenth century in a context influenced by the ideas of Saint-Simon. The Saint-Simonian doctrine emphasised the economic necessity to massively finance the growth of the industrial sector. Deposit banks such as the Crédit Lyonnais were intended to drain dormant capital from savers, even the most modest, and direct it towards industry, the heart of economic activity. This development model required the implementation of an accounting system, in part non-financial, in order to manage the many customers and local branches. We will show how the accounting system revealed a significant increase in the overheads linked to the new economic model and how this triggered the emergence of a new figure, the paying customer, whose income was to be captured. Accounting played a decisive role in the transformation by showing the costs of the draining policy. This revelation led the Crédit Lyonnais to draw away from the Saint-Simonian doctrine. Savers would gradually be transformed into paying customers subject to banking fees, prefiguring the bank of the twentieth century with its resolutely capitalist logic.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.004 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.003 | 0.001 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".