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La coexistence de plusieurs " logiques de gestion " : l'exemple des services comptables chez Saint-Gobain (1867-1912)

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  • Pierre Labardin

    (LOG - Laboratoire Orléanais de Gestion - Université d'Orléans)

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    Abstract

    Cet article est une analyse quantitative des états du personnel à Saint-Gobain entre 1873 et 1912. Dans un premier temps, à travers cinq relevés décennaux, nous cherchons à caractériser la population comptable d'après quatre critères : le nombre, les dénominations des lieux et des fonctions, les salaires et la mobilité. Dans un second temps, nous cherchons à expliquer les changements intervenus dans cette période : d'abord, en mettant en avant les différences entre la branche des glaceries et celle des produits chimiques ; ensuite, en nous intéressant au changement de logique de gestion que sous-tendent ces évolutions ; et enfin en nous demandant quel poids a pu avoir le Conseil d'Administration dans la massification des services comptables.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/10/64/PDF/Labardin_Pierre.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00581064.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00581064

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581064/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Comptables; Histoire de la comptabilité; Services comptables;

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