Rimailho revisité

The Plan comptable général early advocated a method of homogeneous cost centres which is usually credited to the influence of Rimailho (1928). An extensive analysis of management processes and systems implemented by Rimailho and thoroughly described in his main writings leads to the conclusion that he was in a way an early pioneer of activity-based costing. But much more interesting is the role that accounting had to play in his social and political convictions. Rimailho?s management accounting is seen as a strategic tool for managing organisational slack within defender-type firms placed in a specific technological and competitive setting. Organisation according to the Rimailho?s framework does not readily conform to the present dominant typologies (Anthony, Woodward, Ouchi, etc.). Accordingly, it presents an interesting challenge to contemporary research in management accounting and control.