The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Nicolas Berland and Trevor Boyns
Additional contact information
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Trevor Boyns: Cardiff University

Post-Print from HAL

Abstract: During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.

Keywords: Industrial management; Budget in business; Gestion budgétaire; Gestion d'entreprise; Grande-Bretagne; France; Histoire (search for similar items in EconPapers)
Date: 2002
References: Add references at CitEc
Citations: View citations in EconPapers (11)

Published in European Accounting Review, 2002, 11 (2), ⟨10.1080/09638180220125544⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01682328

DOI: 10.1080/09638180220125544

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().