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

Didier Bensadon

Revue française de gestion, 2008, vol. n° 188-189, issue 8, 201-218

Abstract: This article shows the relationship between external growth strategy carried out from 1921 to 1939 by the French company Alais, Froges et Camargue and the introduction of news managerial practices intended to control subsidiaries and to assess all the financial effort of the group since 1923 to 1932. The establishment of financial reporting in 1921 and the development, in 1927, of a financial statement whose conceptual foundations are based on group accounting, are the main directors answers to the group?s development.

Date: 2008
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