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The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Berland, Nicolas; Boyns, Trevor (2002), The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison, European Accounting Review, 11, 2, p. 329-356. 10.1080/09638180220125544

Type
Article accepté pour publication ou publié
Date
2002
Journal name
European Accounting Review
Volume
11
Number
2
Publisher
Routledge
Pages
329-356
Publication identifier
10.1080/09638180220125544
Metadata
Show full item record
Author(s)
Berland, Nicolas
Dauphine Recherches en Management [DRM]
Boyns, Trevor
Cardiff Universtiy
Abstract (EN)
During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.
Subjects / Keywords
Industrial management; Budget in business; Gestion budgétaire; Gestion d'entreprise; Grande-Bretagne; France; Histoire
JEL
N80 - General, International, or Comparative
M49 - Other
M19 - Other

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