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The development of standard costing at SaintGobain, 1920-60: forty years of quarantine?

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  • Henri Zimnovitch

Abstract

Standard costing, conceived in the first two decades of the twentieth century in the United States, became widespread in American literature and enterprises between the two World Wars but was not introduced at Saint-Gobain until around 1960. This article investigates the circumstances behind the forty-year period separating the availability of the technique and its application in a significant French company. The time lag required by the French accounting profession to adopt the technique is put forward as the primary, though not the only, cause of this delay.

Suggested Citation

  • Henri Zimnovitch, 1997. "The development of standard costing at SaintGobain, 1920-60: forty years of quarantine?," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 345-365.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:345-365
    DOI: 10.1080/095852097330676
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    References listed on IDEAS

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    1. Alnoor Bhimani, 1994. "Accounting enlightenment in the age of reason," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 399-442.
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    Cited by:

    1. 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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