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The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s

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  • Nicolas Berland

Abstract

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through experiences originating in the public sector. The particular experiences of other organizations often served as reference points. In comparison with other European countries, the awareness of budgetary control in France was high, but the method was practised in only a few enterprises. The common link for these firms was their interconnection via an information network which ensured the promotion of this new management technique. The supply of information seems to have been a more important factor in the development process than the search for a rational solution to business problems.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330422
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Accounting History Review.

Volume (Year): 8 (1998)
Issue (Month): 3 ()
Pages: 303-329

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Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:303-329

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Related research

Keywords: Budgetary Control; Innovation; Information Supply; Consultants; Public Management; Comparative Analysis;

References

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  1. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
  2. Chandler, Alfred Jr. & Daems, Herman, 1979. "Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe," Accounting, Organizations and Society, Elsevier, vol. 4(1-2), pages 3-20, January.
  3. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
  4. Johnson, H. Thomas, 1983. "The search for gain in markets and firms: A review of the historical emergence of management accounting systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 139-146, May.
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Cited by:
  1. Berland, Nicolas, 2011. "Rhetoric and the fate of budgeting," Economics Papers from University Paris Dauphine 123456789/6741, Paris Dauphine University.
  2. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print halshs-00459462, HAL.
  3. Berland, Nicolas & Levant, Yves & Joannides, Vassili, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Economics Papers from University Paris Dauphine 123456789/3888, Paris Dauphine University.
  4. Nicolas Berland & Eve Chiapello, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print halshs-00365946, HAL.

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