The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison
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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Volume (Year): 11 (2002)
Issue (Month): 2 ()
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References listed on IDEAS
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- 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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- Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
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- 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.
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