L'introduction de la comptabilité analytique en France:de l'institutionalisation d'une pratique de gestion

Yannick Lemarchand and Frédéric Leroy ()
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Frédéric Leroy: Université de Nantes

Revue Finance Contrôle Stratégie, 2000, vol. 3, issue 4, 83-111

Abstract: Management accounting is very often presented as a tool for optimizing the firm's choices. Instead, this article shows that the implementation of comptabilité analytique in France (1900-1947) is the result of the willingness of limiting price competition, social networks in the sense of M. Granovetter [1994], and the political questioning of liberalism.

Keywords: management; accounting; social networks. (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:dij:revfcs:v:3:y:2000:i:q4:p:83-111

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