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The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

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  • Nicolas Berland
  • Trevor Boyns

Abstract

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.

Suggested Citation

  • Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
    • Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:329-356
    DOI: 10.1080/09638180220125544
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    References listed on IDEAS

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    1. Lee Parker, 2002. "Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 305-327.
    2. Matthews, Derek & Anderson, Malcolm & Edwards, John Richard, 1998. "The Priesthood of Industry: The Rise of the Professional Accountant in British Management," OUP Catalogue, Oxford University Press, number 9780198289609, Decembrie.
    3. Trevor Boyns & John Richard Edwards & Marc Nikitin, 1998. "The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 393-437.
    4. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, December.
    5. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    6. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
    7. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Post-Print hal-01667166, HAL.
    8. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
    9. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    10. 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.
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    Cited by:

    1. repec:dau:papers:123456789/3888 is not listed on IDEAS
    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”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
    3. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    4. repec:dau:papers:123456789/1094 is not listed on IDEAS
    5. 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 hal-01661710, HAL.
    6. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    7. 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.
    8. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    9. Trevor Boyns & Mark Matthews & John Edwards, 2004. "The development of costing in the British chemical industry, c.1870-c.1940," Accounting and Business Research, Taylor & Francis Journals, vol. 34(1), pages 3-24.
    10. repec:dau:papers:123456789/6741 is not listed on IDEAS
    11. repec:dau:papers:123456789/2431 is not listed on IDEAS

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