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L’État, producteur de savoirs en contrôle de gestion (1947-1971)

Author

Listed:
  • Didier Bensadon

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Durant les Trente Glorieuses, l'État participe à la production de savoirs en contrôle de gestion par l'intermédiaire du normalisateur comptable. De 1947 à 1971, sous l'égide du ministère de l'Économie et des Finances, le Conseil supérieur puis national de la comptabilité devient un lieu de conception, de partage des meilleures pratiques et de diffusion des outils du contrôle de gestion. André Cibert et Pierre Lauzel, figures emblématiques du Conseil national de la comptabilité, formalisent ces apports dans plusieurs ouvrages, contribuant à promouvoir une culture du pilotage de la performance.

Suggested Citation

  • Didier Bensadon, 2025. "L’État, producteur de savoirs en contrôle de gestion (1947-1971)," Post-Print halshs-05417974, HAL.
    • Handle: RePEc:hal:journl:halshs-05417974
    DOI: 10.1684/rfg.2025.86
    as

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