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Management accounting in its social context: Rimailho revisited

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  • Henri Bouquin

Abstract

The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since its origin is commonly attributed to the influence of the Rimailho Report (1928, in its final version). An in-depth analysis of the processes and management systems Rimailho set up, described in minute detail in his major works, has led to the belief that he was the pioneer of a certain type of the activity-based costing method. But other aspects of his work are far more interesting. With Rimailho, accountancy plays a role which is closely linked to his political and social convictions. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack, possible in a defender 's strategy deployed in a specific competitive and technological environment. Rimailho's organization does not fit into today's standard typologies (Anthony, Woodward, Ouchi, etc.). It is an appropriate challenge for researchers in accounting and management control.

Suggested Citation

  • Henri Bouquin, 1997. "Management accounting in its social context: Rimailho revisited," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 315-343.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:315-343
    DOI: 10.1080/095852097330667
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    2. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
    3. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.

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