Idéologies et comptabilité: l’exemple français de l’uniformisation des méthodes de calcul de coûts.1927-1947. (Ideologies and Accounting: the French Case of Standardization of Cost Finding Methods. 1927-1947)

Yannick Lemarchand

De Computis, 2004, issue 1, 67-96

Abstract: Basado en un estudio detallado de la literatura técnica de la época, así como en detenidas investigaciones archivísticas, este artículo establece una relación entre las tentativas privadas de normalización de los métodos del cálculo de costes, realizadas en Francia entre las dos guerras mundiales, y algunas ideologías propias de ese período. This paper is based on a detailed study of the technical literature of the day as well as on thorough research in the archives. It aims to identify a relationship between the private standardization attempts of cost finding methods carried out in France between the two world wars and some ideologies of this period.

Keywords: Contabilidad de gestión; corporativismo; secciones homogéneas; tecnocracia. Corporativism; management accounting; sections homogènes; tecnocracy. (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:67-96

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