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L'introduction de la comptabilité analytique en France:de l'institutionalisation d'une pratique de gestion

Author

Listed:
  • Yannick Lemarchand
  • Frédéric Leroy

    (Université de Nantes)

Abstract

Management accounting is very often presented as a tool for optimizing the firm's choices. Instead, this article shows that the implementation of comptabilité analytique in France (1900-1947) is the result of the willingness of limiting price competition, social networks in the sense of M. Granovetter [1994], and the political questioning of liberalism.

Suggested Citation

  • Yannick Lemarchand & Frédéric Leroy, 2000. "L'introduction de la comptabilité analytique en France:de l'institutionalisation d'une pratique de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 3(4), pages 83-111, December.
    • Handle: RePEc:dij:revfcs:v:3:y:2000:i:q4:p:83-111
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    3. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    4. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.

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