 Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney)Ludovic Cailluet Accounting History Review, 1997, vol. 7, issue 3, 295-314 Abstract: Alais, Froges et Camargue (AFC or Pechiney) came into being following mergers within the French aluminium industry during and immediately following the First World War. The new management had to cope with a rapidly expanded, diversified and geographically dispersed business enterprise. During the inter-war period AFC's directors created a strong administrative and functional organization to unify and standardize the use of management tools and the operation of the financial information system. The accounting department, closely linked to the Chief Executive Officer from 1921, was to be the main focus of the new organization. The ideology of rationalization, typical of the inter-war period, was clearly to be found at Pechiney's headquarters, reflected in the systematization of management, the training of clerks and mechanization. Keywords: Pechiney; Central Administration; Accounting Organization; Management; Tools; Training; Inter-war Period (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:7:y:1997:i:3:p:295-314 Ordering information: This journal article can be ordered from Access Statistics for this article Accounting History Review is currently edited by Stephen Walker More articles in Accounting History Review from Taylor & Francis Journals |
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