Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion: le cas du contrôle budgétaire en France 1930-1960

Nicolas Berland and Eve Chiapello ()
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Eve Chiapello: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices that could provide a solution to the economic and social problems facing them. In other words, its increasingly widespread adoption was not only due to the search for ever-greater efficiency, but also to a clear ideological attraction. The development of budgetary control is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given period and country. We stress an as yet largely unexplored aspect: the role played by the critique of capitalism and the social reformers' proposals in changing business management methods.

Keywords: Budgetary control; Capitalism; History; Adoption of management innovations; Social reformers; Contrôle budgétaire; Capitalisme; Histoire; Diffusion d'innovations de gestion; Réformateurs sociaux (search for similar items in EconPapers)
Date: 2003
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2003, Juin, pp.133-160

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00340416

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