Comptabilité et contrôle budgétaire en France: les exemples de Saint-Gobain et Péchiney 1930-1960

Nicolas Berland
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were sometimes hostil in face of this practice the meaning of which they didn't understand.

Keywords: Entreprises; Comptabilité; France; Gestion budgétaire (search for similar items in EconPapers)
Date: 1996-05
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Published in 17ème Congrès de l'Association Française de Comptabilité, May 1996, Valenciennes, France

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