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The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s

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Date
1998
Indexation documentaire
Organisation et finances d'entreprises
Subject
Gestion budgétaire; Innovations; Administration publique; Gestion; France; Histoire; Budgetary Control; Innovation; Information Supply; Consultants; Public Management; Comparative Analysis
Code JEL
M.M4.M49; M.M1.M19; N.N8.N80
Nom de la revue
Accounting, Business and Financial History
Volume
8
Numéro
3
Date de publication
1998
Pages article
303-329
Nom de l'éditeur
Routledge
DOI
http://dx.doi.org/10.1080/095852098330422
URI
https://basepub.dauphine.fr/handle/123456789/12198
Collections
  • DRM : Publications
Métadonnées
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Auteur
Berland, Nicolas
1032 Dauphine Recherches en Management [DRM]
Type
Article accepté pour publication ou publié
Résumé en anglais
Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through experiences originating in the public sector. The particular experiences of other organizations often served as reference points. In comparison with other European countries, the awareness of budgetary control in France was high, but the method was practised in only a few enterprises. The common link for these firms was their interconnection via an information network which ensured the promotion of this new management technique. The supply of information seems to have been a more important factor in the development process than the search for a rational solution to business problems.

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