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

Quentin Belot Couloumies ()
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Quentin Belot Couloumies: UGA - Université Grenoble Alpes

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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.

Keywords: Management control budgetary control accounting history French capitalism hybridisation of control historical sociology of accounting; Management control; budgetary control; accounting history; French capitalism; hybridisation of control; historical sociology of accounting (search for similar items in EconPapers)
Date: 2025-07-19
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