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dc.contributor.authorBerland, Nicolas*
dc.contributor.authorBoyns, Trevor*
dc.date.accessioned2013-11-28T15:47:44Z
dc.date.available2013-11-28T15:47:44Z
dc.date.issued2002
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/12196
dc.language.isoenen
dc.subjectIndustrial managementen
dc.subjectBudget in businessen
dc.subjectGestion budgétaireen
dc.subjectGestion d'entrepriseen
dc.subjectGrande-Bretagneen
dc.subjectFranceen
dc.subjectHistoireen
dc.subject.ddc658.1en
dc.subject.classificationjelN.N8.N80en
dc.subject.classificationjelM.M4.M49en
dc.subject.classificationjelM.M1.M19en
dc.titleThe development of budgetary control in France and Britain from the 1920s to the 1960s: a comparisonen
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherCardiff University;Royaume-Uni
dc.description.abstractenDuring 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.en
dc.relation.isversionofjnlnameEuropean Accounting Review
dc.relation.isversionofjnlvol11en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate2002
dc.relation.isversionofjnlpages329-356en
dc.relation.isversionofdoi10.1080/09638180220125544en
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelOrganisation et finances d'entrepriseen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.halcandidateoui
dc.description.readershipRecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.person.labIds1032*
hal.person.labIds140459*
hal.identifierhal-01682328*


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