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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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Author Info
Nicolas Berland
Trevor Boyns

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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.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal European Accounting Review.

Volume (Year): 11 (2002)
Issue (Month): 2 (July)
Pages: 329-356
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Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:329-356

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 11(1), pages 59-77, January. [Downloadable!] (restricted)
  2. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January. [Downloadable!] (restricted)
  3. 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. [Downloadable!] (restricted)
  4. 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 and Francis Journals, vol. 6(3), pages 393-437, September. [Downloadable!] (restricted)
  5. 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. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Sponem, Samuel & Pezet, Anne, . "Did the French tableau de bord appear in banks? The case of the Crédit Lyonnais 1870-1890," Open Access publications from Université Paris-Dauphine urn:hdl:123456789/2431, Université Paris-Dauphine. [Downloadable!]
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