IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-05144790.html
   My bibliography  Save this paper

The silent transformation of French capitalism: budgetary control at PSA between planning and financial pressure (1970s) (Accepted version)

Author

Listed:
  • Quentin Belot Couloumies

    (UGA - Université Grenoble Alpes)

Abstract

This article explores the transformation of French capitalism in the 1970s by examining budgetary control practices at PSA (Peugeot SA). Drawing on internal archives and interviews with former executives, it analyses how state-led planning, élite networks, and corporate restructuring shaped a hybrid model of management control. Rather than a straightforward 'Americanisation', the system that emerged combined long-term planning logics with increasing financial discipline. The case illustrates how budgetary tools became instruments of organisational control and financial rationalisation, reconfigured through engineering expertise, internal experimentation, and institutional entrenchment. This study contributes to the socio-historical analysis of accounting change and offers insights into the evolving architecture of post-war French capitalism.

Suggested Citation

  • Quentin Belot Couloumies, 2025. "The silent transformation of French capitalism: budgetary control at PSA between planning and financial pressure (1970s) (Accepted version)," Working Papers hal-05144790, HAL.
    • Handle: RePEc:hal:wpaper:hal-05144790
    Note: View the original document on HAL open archive server: https://hal.science/hal-05144790v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-05144790v1/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:wpaper:hal-05144790. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.