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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.

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Bibliographic Info

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

Volume (Year): 11 (2002)
Issue (Month): 2 ()
Pages: 329-356

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Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:329-356

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References

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  1. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
  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, September.
  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.
  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 & Francis Journals, vol. 6(3), pages 393-437.
  5. 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.
  6. 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.
  7. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
  8. 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.
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Cited by:
  1. Sponem, Samuel & Pezet, Anne, 2008. "Did the French tableau de bord appear in banks? The case of the Crédit Lyonnais 1870-1890," Economics Papers from University Paris Dauphine 123456789/2431, Paris Dauphine University.
  2. 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.
  3. Berland, Nicolas, 2011. "Rhetoric and the fate of budgeting," Economics Papers from University Paris Dauphine 123456789/6741, Paris Dauphine University.

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