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Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney)

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  • Ludovic Cailluet

Abstract

Alais, Froges et Camargue (AFC or Pechiney) came into being following mergers within the French aluminium industry during and immediately following the First World War. The new management had to cope with a rapidly expanded, diversified and geographically dispersed business enterprise. During the inter-war period AFC's directors created a strong administrative and functional organization to unify and standardize the use of management tools and the operation of the financial information system. The accounting department, closely linked to the Chief Executive Officer from 1921, was to be the main focus of the new organization. The ideology of rationalization, typical of the inter-war period, was clearly to be found at Pechiney's headquarters, reflected in the systematization of management, the training of clerks and mechanization.

Suggested Citation

  • Ludovic Cailluet, 1997. "Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 295-314.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:295-314
    DOI: 10.1080/095852097330658
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    Citations

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    Cited by:

    1. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.
    2. Didier Bensadon, 2011. "Beginnings of financial reporting and premises of consolidation of accounts in French aluminium industry,1921-1939," Post-Print halshs-00640503, HAL.
    3. Didier Bensadon, 2008. "La fièvre des filiales chez AFC (1921-1939). Consolidation des comptes et reporting," Post-Print halshs-00640472, HAL.
    4. Luis Fernandez-Revuelta & Donato Gomez & Keith Robson, 2002. "Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 347-368.
    5. Didier Bensadon, 2010. "Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period," Post-Print halshs-00640505, HAL.

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