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Managerial accounting in France Overview of past tradition and current practice

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  • Michel Lebas

Abstract

Managerial accounting in France is rooted in two contradictory, yet complement-tary, approaches: (1) a normative cost analysis approach focusing on productcosting for valuation purposes and (2) an ad hoc, physically based, information-for-decision-making approach called the Tableau de Bord. This paper briefly reviews some of the historical origins of these approachesbefore describing them. The cost analysis approach is well codified and has beenjointly defined by businesses and government authorities. It offers a quasi-normativeframework for cost calculation that has been widely accepted and implemented sincethe end of World War 11. Its primary focus, until about fifteen years ago, was thecalculation of product cost and the valuation of inventory. Recent evolutions haveopened the system to cost analysis for decision making. The Tableau de Bordapproach, a managerial 'instrument panel' approach to management of the firm, has emerged spontaneously from the needs of manufac-turing engineers and managers. It has evolved over the years (mainly since the early 1960s) from a loosely defined tool into a formally structured instrument with well-defined purpose, content and form The concluding section shows how the evolution of both approaches leads to a synthesis which is very similar to activity-based management and activity-based cost management.

Suggested Citation

  • Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
    • Handle: RePEc:taf:euract:v:3:y:1994:i:3:p:471-488
    DOI: 10.1080/09638189400000032
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    Cited by:

    1. Jean-Pierre Ponssard & Olivier Saulpic, 2002. "Modelling performance in a Balanced Scorecard : findings from a case study," Working Papers hal-00243003, HAL.
    2. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
    3. Yannick Lemarchand, 1999. "A propos des origines militaires de la méthode des sections homogènes, retour sur les mécanismes de l'innovation comptable," Post-Print halshs-00587739, HAL.
    4. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
    5. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
    6. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    7. repec:dau:papers:123456789/1094 is not listed on IDEAS
    8. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    9. Vaivio, Juhani, 1999. "Examining "The quantified customer"," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 689-715, November.
    10. Christopher Mcnamara & Steven Mong, 2005. "Performance Measurement and Management: Some Insights from Practice," Australian Accounting Review, CPA Australia, vol. 15(35), pages 14-28, March.
    11. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    12. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    13. Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.
    14. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.
    15. Christophe Germain, 2005. "La Conception Des Systèmes De Contrôle De Gestion : Les Relations Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00581198, HAL.
    16. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    17. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    18. Tatyana Yu. Zheleznova & Elena D. Vaisman, 2022. "Methods of industrial enterprise strategic management: Integration of approaches," Upravlenets, Ural State University of Economics, vol. 13(2), pages 2-19, May.

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