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dc.contributor.authorPezet, Anne
dc.date.accessioned2010-04-02T12:16:26Z
dc.date.available2010-04-02T12:16:26Z
dc.date.issued1997
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/3794
dc.language.isofren
dc.subjectDiscounted Cash Flowen
dc.subjectadaptationen
dc.subjectinnovationen
dc.subjectactualizationen
dc.subjectsocio-economic contexten
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.subject.classificationjelG31en
dc.titleThe development of discounted cash flow and profitability of investment in France in the 1960sen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThe methods and concepts of the history of technology can make a contribution to the history of management techniques. The model developed by Hughes (1983) to trace the history of a technique from the invention phase to the stabilization phase can provide a useful tool of analysis. The history (until now written exclusively in Anglo-Saxon terms) of the slow adoption by rms of the very old technique of discounting, in order to evaluate investments, can be discussed within a new framework. In France the innovation phase took place very early, as a result of a long tradition of economic calculation. The French case demonstrates the link between management innovation and the social and economic environment. This link appears to be more in accord with Gille’s ‘loose determinism’ than with any rigid causality.en
dc.relation.isversionofjnlnameAccounting History Review
dc.relation.isversionofjnlvol7en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate1997
dc.relation.isversionofjnlpages367-380en
dc.relation.isversionofdoihttp://dx.doi.org/10.1080/095852097330685en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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