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The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959
() and BERLAND Nicolas
Abstract: Historically, the development of budgetary control in
French businesses took place within the ideological context of the debate
on organisation of the economy following the economic and political crises
of the 1930s and 1940s. Budgetary control, a management practice theorised
as early as the 1920s in America, was seen by many actors as one of the
practices that could provide a solution to the economic and social problems
facing them. In other words, its increasingly widespread adoption was not
only due to the search for ever-greater efficiency, but also to a clear
ideological attraction. Better business management was not the only goal:
more broadly, there was a desire to change society as a whole.
article is part of the research tradition of studying accounting in its
social context. The history of accounting is examined in the light of the
general political and economic history of the 20th century, associating
accounting practices and the capitalists institutions of a given period and
country. We stress an as yet largely unexplored aspect: the role played by
the critique of capitalism and the social reformers’ proposals in changing
business management methods.
Keywords: Budgetary control; capitalism; history; adoption of management innovations; social reformers; (follow links to similar papers)
JEL-Codes: B20; M40; (follow links to similar papers)
42 pages, February 1, 2003
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