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dc.contributor.authorBerland, Nicolas*
dc.date.accessioned2013-11-28T16:38:17Z
dc.date.available2013-11-28T16:38:17Z
dc.date.issued1998
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/12198
dc.language.isoenen
dc.subjectGestion budgétaireen
dc.subjectInnovationsen
dc.subjectAdministration publiqueen
dc.subjectGestionen
dc.subjectFranceen
dc.subjectHistoireen
dc.subjectBudgetary Controlen
dc.subjectInnovationen
dc.subjectInformation Supplyen
dc.subjectConsultantsen
dc.subjectPublic Managementen
dc.subjectComparative Analysisen
dc.subject.ddc658.1en
dc.subject.classificationjelM.M4.M49en
dc.subject.classificationjelM.M1.M19en
dc.subject.classificationjelN.N8.N80en
dc.titleThe availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960sen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenBudgetary 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.en
dc.relation.isversionofjnlnameAccounting, Business and Financial History
dc.relation.isversionofjnlvol8en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate1998
dc.relation.isversionofjnlpages303-329en
dc.relation.isversionofdoi10.1080/095852098330422en
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelOrganisation et finances d'entreprisesen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.halcandidateoui
dc.description.readershipRecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.person.labIds1032*
hal.identifierhal-01667195*


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