La naissance du contrôle budgétaire en France (1930-1960): rôle des consultants, apprentissage organisationnel et jeu des acteurs chez Pechiney et Saint-Gobain

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: In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to understand given the relative continuity of management, of links between consultants and apparent similarity of production processes. The article seeks to explain the divergent outcomes by using theoretical approaches derived from oganisational learning and strategic analysis.

Keywords: STRATEGIC ANALYSIS; CONSULTANTS; SAINT-GOBAIN; CONTRÔLE BUDGÉTAIRE; INNOVATION; PECHINEY; ROLE OF CONSULTANTS; BUDGETARY CONTROL; ORGANISATIONAL LEARNING (search for similar items in EconPapers)
Date: 1997
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 1997, 3 (2)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01667208

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