Réflexion sur l’influence américaine dans l’évolution française des méthodes de calcul des coûts et de contrôle budgetaire entre 1945 et les années 1970

Trevor Boyns, Nicolas Berland and Henri Zimnovitch
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Trevor Boyns: Cardiff University
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Henri Zimnovitch: Univ. Paris-Sud - Laboratoire de Physique des Solides

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Abstract: We examine the development of the use in French firms of two accounting/management tools of American origin, budgetary control and standard costing, during the period c.1945-c.1970. We consider briefly a range of factors that affected this development, specifically focusing on the economic, social, managerial and political contexts of the period, and the role of individuals, groups and networks in the diffusion process. We suggest that the process of adoption does not represent a case of simply copying American ideas, but rather one of adapting them to the French context.

Keywords: Comptabilité analytique; Influence américaine; Cost accounting; Gestion budgétaire; Coût; Calcul; History; American influences; Budget in business; Histoire (search for similar items in EconPapers)
Date: 2011
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Published in Pensée et pratiques du management en France : inventaire et perspectives XIXe-XXIe siècles, pp.13, 2011

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01661676

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