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Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period

Author

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  • Didier Bensadon

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

Abstract

This article shows the relationship between the strategy of external growth carried out from 1921 to 1939 by the French company Alais, Froges et Camargue and the introduction of new management tools intended to control subsidiaries. The establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were based on group accounting, were the solutions implemented by the directors to manage the Group's increasing complexity and impenetrability.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00640505
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00640505
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    File URL: https://shs.hal.science/halshs-00640505/document
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    References listed on IDEAS

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    1. 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.
    2. Franko, Lawrence G., 1974. "The Origins of Multinational Manufacturing by Continental European Firms," Business History Review, Cambridge University Press, vol. 48(3), pages 277-302, October.
    Full references (including those not matched with items on IDEAS)

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