Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period
Bensadon, Didier (2010), Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period, 33rd Annual Congress of European Accounting Association, 2010-05, Istanbul, Turquie
TypeCommunication / Conférence
External document linkhttp://halshs.archives-ouvertes.fr/halshs-00640505/fr/
Conference title33rd Annual Congress of European Accounting Association
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Abstract (EN)This article shows the relationship between the strategy of external growth carried out from 1921 to 1939 by the French company Alais, Froges et Camargue and the introduction of new management tools intended to control subsidiaries. The establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were based on group accounting, were the solutions implemented by the directors to manage the Group's increasing complexity and impenetrability.
Subjects / KeywordsHistoire de la comptabilité; Accounting history; Reporting; Control; Subsidiaries; Group accounts; Alais – Froges et Camargue (Pechiney)
JELM41 - Accounting
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Organisational Analysis and Management Tool at Pechiney Ugine Kuhlmann: the Audit and Consolidated Accounts Department's "Grey Brochure", 1971-1982 (1971-1982) Bensadon, Didier (2010) Article accepté pour publication ou publié