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Comptabilité et contrôle budgétaire en France : les exemples de Saint-Gobain et Péchiney 1930-1960

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were sometimes hostil in face of this practice the meaning of which they didn't understand.

Suggested Citation

  • Nicolas Berland, 1996. "Comptabilité et contrôle budgétaire en France : les exemples de Saint-Gobain et Péchiney 1930-1960," Post-Print hal-01667145, HAL.
    • Handle: RePEc:hal:journl:hal-01667145
    Note: View the original document on HAL open archive server: https://hal.science/hal-01667145
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