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La fièvre des filiales chez AFC (1921-1939). Consolidation des comptes et reporting

Listed author(s):
  • Didier Bensadon


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

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    Cet article montre le lien entre la stratégie de croissance externe menée de 1921 à 1939 par la compagnie Alais, Froges et Camargue et l'introduction de nouveaux outils de pilotage du groupe. La mise en place d'un reporting en 1921 et l'élaboration, à partir de 1927, d'un état financier dont les fondements conceptuels reposent sur ceux de la consolidation des comptes, constituent les solutions mises en oeuvre par les dirigeants pour gérer la complexité et l'opacité grandissantes du groupe.

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    Paper provided by HAL in its series Post-Print with number halshs-00640472.

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    Date of creation: 2008
    Publication status: Published in Revue Française de Gestion, Lavoisier, 2008, 34 (188-189), pp.201-218. 〈10.3166/rfg.188-189〉
    Handle: RePEc:hal:journl:halshs-00640472
    DOI: 10.3166/rfg.188-189
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    1. Ludovic Cailluet, 1997. "Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 295-314.
    2. Franko, Lawrence G., 1974. "The Origins of Multinational Manufacturing by Continental European Firms," Business History Review, Cambridge University Press, vol. 48(03), pages 277-302, September.
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