Tracing the evolution of management control in 1970s French capitalism: a socio-historical perspective from Peugeot

Quentin Belot Couloumies ()
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Quentin Belot Couloumies: UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes

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Abstract: Drawing on Peugeot archives and interviews with 1970s-era executives, this paper offers a socio-historical examination of Peugeot's management control implementation. The study reveals tensions inherent in balancing the long-term goals of industrial development with the short-term imperative of financial gain, emblematic of the broader economic, political, and managerial landscape of the 1970s influenced by ‘high-tech Colbertism'. Thus, this government's policy has played a direct role in corporate mergers and restructurings, and indirectly in the development of management control tools that address the dual imperative of structuring large groups and financial constraint on operational conduct.

Keywords: Accounting History; Management Control; Budget; Peugeot; Financial Performance; French Business System; Accounting History Management Control Budget Financial Performance Peugeot (search for similar items in EconPapers)
Date: 2025-01-30
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