Vingt ans de contrôle de gestion sociale

Bernard Martory

ACCRA, 1999, vol. 5, issue 3, 165-177

Abstract: An examination of evolutions over the last twenty years clearly shows the increasing importance of human resources management control. We trace the manifestations of this tendency in human resources accounting, in the development of human resources cost accounting and of socioeconomic analyses, in the definition of the principles, and particularly the implementation of the practices, of human resources management control. To retrace the history of human resources management control is also to lay the theoretic and practical foundation for a new dimension of management control, a dimension which has now proved to be indispensable.

Keywords: human resources management control; human resources accounting; human resources cost accounting; socioeconomic analysis; history (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_053_0165 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1999-3-page-165.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_053_0165

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().