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Réflexion sur l’influence américaine dans l’évolution française des méthodes de calcul des coûts et de contrôle budgetaire entre 1945 et les années 1970


  • Trevor Boyns

    (University of Cardiff - University of Cardiff)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

  • Henri Zimnovitch

    (Univ. Paris-Sud - Laboratoire de Physique des Solides)


We examine the development of the use in French firms of two accounting/management tools of American origin, budgetary control and standard costing, during the period c.1945-c.1970. We consider briefly a range of factors that affected this development, specifically focusing on the economic, social, managerial and political contexts of the period, and the role of individuals, groups and networks in the diffusion process. We suggest that the process of adoption does not represent a case of simply copying American ideas, but rather one of adapting them to the French context.

Suggested Citation

  • Trevor Boyns & Nicolas Berland & Henri Zimnovitch, 2011. "Réflexion sur l’influence américaine dans l’évolution française des méthodes de calcul des coûts et de contrôle budgetaire entre 1945 et les années 1970," Post-Print hal-01661676, HAL.
  • Handle: RePEc:hal:journl:hal-01661676
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