Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960
Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices that could provide a solution to the economic and social problems facing them. In other words, its increasingly widespread adoption was not only due to the search for ever-greater efficiency, but also to a clear ideological attraction. The development of budgetary control is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given period and country. We stress an as yet largely unexplored aspect: the role played by the critique of capitalism and the social reformers' proposals in changing business management methods.
|Date of creation:||2003|
|Publication status:||Published in Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2003, Juin, pp.133-160|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00340416|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00340416. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.