메뉴 건너뛰기




Volumn 11, Issue 2, 2002, Pages 329-356

The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison

Author keywords

[No Author keywords available]

Indexed keywords


EID: 21144439222     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180220125544     Document Type: Article
Times cited : (23)

References (93)
  • 1
    • 0003436824 scopus 로고
    • The Chandler thesis–some general observation
    • Hannah L., (ed), London: Macmillan, In, Edited by
    • Alford, B. W. E., 1976. “ The Chandler thesis–some general observation ”. In Management Strategy and Business Development, Edited by: Hannah, L., 52–70. London: Macmillan.
    • (1976) Management Strategy and Business Development , pp. 52-70
    • Alford, B.W.E.1
  • 2
    • 0347889057 scopus 로고
    • Changing management control strategies: the role of competition between accountancy and other organisational profession
    • Armstrong, P., 1985. Changing management control strategies: the role of competition between accountancy and other organisational profession. Accounting, Organizations and Society, 10 (2): 129–148.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.2 , pp. 129-148
    • Armstrong, P.1
  • 3
    • 0347582866 scopus 로고
    • The development of budgetary control in Sweden–a research note
    • Arwidi, O., and Samuelson, L. A., 1993. “ The development of budgetary control in Sweden–a research note ”. In Management Accounting Research 93–107.
    • (1993) Management Accounting Research , pp. 93-107
    • Arwidi, O.1    Samuelson, L.A.2
  • 4
    • 66049155964 scopus 로고    scopus 로고
    • La naissance du contrô le budgétaire en France (1930–1960)
    • septembre
    • Berland, N., 1997. La naissance du contrô le budgétaire en France (1930–1960). Comptabilité, Contrôle, Audit, Tome 3, 2 septembre
    • (1997) Comptabilité, Contrôle, Audit, Tome 3 , vol.2
    • Berland, N.1
  • 5
    • 45849130818 scopus 로고    scopus 로고
    • 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 1960
    • Berland, N., 1998a. 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 1960. Accounting, Business and Financial History, 8 (3): 303–329.
    • (1998) Accounting, Business and Financial History , vol.8 , Issue.3 , pp. 303-329
    • Berland, N.1
  • 6
    • 66049146330 scopus 로고    scopus 로고
    • Le contrôle budgétaire, outil d'un environnement routinier. Un point de vue historique
    • 20 (decembre
    • Berland, N., 1998b. Le contrôle budgétaire, outil d'un environnement routinier. Un point de vue historique. Entreprises et Histoire, 20 (decembre
    • (1998) Entreprises et Histoire
    • Berland, N.1
  • 8
    • 33645285392 scopus 로고    scopus 로고
    • Environmental turbulence and the functions of budgetary control
    • Berland, N., 2001. Environmental turbulence and the functions of budgetary control. Accounting, Business and Financial History, 11 (1): 59–77.
    • (2001) Accounting, Business and Financial History , vol.11 , Issue.1 , pp. 59-77
    • Berland, N.1
  • 9
    • 85044250426 scopus 로고
    • L'Organisation Scientifique dans les grands ateliers de locomotives de la Cie du Chemin de fer de Paris à
    • Paris: Delmas, In
    • Bloch, M., 1935. “ L'Organisation Scientifique dans les grands ateliers de locomotives de la Cie du Chemin de fer de Paris à ”. In Orléans, Paris: Delmas.
    • (1935) Orléans
    • Bloch, M.1
  • 10
    • 0010843072 scopus 로고
    • Paris: Edition de minuit
    • Boltanski, L., 1982. Les cadres, Paris: Edition de minuit.
    • (1982) Les cadres
    • Boltanski, L.1
  • 11
    • 0013537461 scopus 로고    scopus 로고
    • Budgets and budgetary control in British businesses to c
    • Boyns, T., 1998a. Budgets and budgetary control in British businesses to c. 1945’, Accounting, Business and Financial History, 8 (3): 261–301.
    • (1998) 1945’, Accounting, Business and Financial History , vol.8 , Issue.3 , pp. 261-301
    • Boyns, T.1
  • 12
    • 0013465441 scopus 로고    scopus 로고
    • The development of costing in Britain, c.1900–c.1960
    • 20 (decembre
    • Boyns, T., 1998b. The development of costing in Britain, c.1900–c.1960. Entreprises et Histoire, 20 (decembre
    • (1998) Entreprises et Histoire
    • Boyns, T.1
  • 13
    • 84986065138 scopus 로고    scopus 로고
    • Hans and Charles Renold: entrepreneurs in the introduction of scientific management techniques in Britain
    • Boyns, T., 2001. Hans and Charles Renold: entrepreneurs in the introduction of scientific management techniques in Britain. Journal of Management Decision, 39 (9): 719–728.
    • (2001) Journal of Management Decision , vol.39 , Issue.9 , pp. 719-728
    • Boyns, T.1
  • 14
    • 0031473411 scopus 로고    scopus 로고
    • The construction of costing systems in Britain to 1900: the case of the coal, iron and steel industrie
    • Boyns, T., and Edwards, J. R., 1997. The construction of costing systems in Britain to 1900: the case of the coal, iron and steel industrie. Business History, 39 (3): 1–29.
    • (1997) Business History , vol.39 , Issue.3 , pp. 1-29
    • Boyns, T.1    Edwards, J.R.2
  • 15
    • 85044215125 scopus 로고    scopus 로고
    • Influence de la profession comptable sur la diffusion des coüts standard en Grande-Bretagne et en France, 1880–1950
    • Lemarchand Y., McWatters C., (eds), Nantes: CRGN-A, LAGON, AFC, and, In, Edited by
    • Boyns, T., and Zimnovitch, H., 2001. “ Influence de la profession comptable sur la diffusion des coüts standard en Grande-Bretagne et en France, 1880–1950 ”. In Mer, navires et gestion, une histoire en chantie, Edited by: Lemarchand, Y., and McWatters, C., 215–234. Nantes: CRGN-A, LAGON, AFC.
    • (2001) Mer, navires et gestion, une histoire en chantie , pp. 215-234
    • Boyns, T.1    Zimnovitch, H.2
  • 16
    • 0033147897 scopus 로고    scopus 로고
    • A longitudinal study of the determinants of transfer pricing change
    • Boyns, T., Edwards, J. R., and Emmanuel, C., 1999. “ A longitudinal study of the determinants of transfer pricing change ”. In Management Accounting Research 85–108.
    • (1999) Management Accounting Research , pp. 85-108
    • Boyns, T.1    Edwards, J.R.2    Emmanuel, C.3
  • 17
    • 21144438798 scopus 로고    scopus 로고
    • A study of the interrelationship between business, management organisation and accounting developments: budgets and budgetary control in Britain between the war
    • Madrid: Ediciones Graficas Ortega, and, In
    • Boyns, T., Edwards, J. R., and Matthews, M., 2000. “ A study of the interrelationship between business, management organisation and accounting developments: budgets and budgetary control in Britain between the war ”. In Accounting and History, 71–90. Madrid: Ediciones Graficas Ortega.
    • (2000) Accounting and History , pp. 71-90
    • Boyns, T.1    Edwards, J.R.2    Matthews, M.3
  • 19
    • 0040165600 scopus 로고    scopus 로고
    • The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice
    • Boyns, T., Edwards, J. R., and Nikitin, M., 1997b. The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice. European Accounting Review, 6 (3): 393–437.
    • (1997) European Accounting Review , vol.6 , Issue.3 , pp. 393-437
    • Boyns, T.1    Edwards, J.R.2    Nikitin, M.3
  • 21
    • 85044199668 scopus 로고
    • Du contrô le budgétaire à la participation ouvrière aux économies des Ets. Arthur Martin
    • Brouet, J., 1943. Du contrô le budgétaire à la participation ouvrière aux économies des Ets. Arthur Martin. Cégos
    • (1943) Cégos
    • Brouet, J.1
  • 23
    • 85044205672 scopus 로고    scopus 로고
    • CGPF, Document OA 34
    • Cégos –, CGPF, Document OA 34
    • Cégos –
  • 24
    • 85044237202 scopus 로고
    • Le contôe budgétaire à la CPDE–réponses au référendum
    • Cégos. 1937b. Le contôe budgétaire à la CPDE–réponses au référendum. Cégos
    • (1937) Cégos
    • Cégos1
  • 25
    • 85044194490 scopus 로고
    • Etapes successives d'introduction du contrôle budgétaire à la Sté du Ferodo
    • Cégos. 1938. Etapes successives d'introduction du contrôle budgétaire à la Sté du Ferodo. Cégos
    • (1938) Cégos
    • Cégos1
  • 29
    • 0003116374 scopus 로고
    • Administrative coordination, allocation, and monitoring: a comparative analysis of the emergence of accounting and organization in the USA and Europe
    • Chandler, A. D., Jr. and Daems, H., 1979. Administrative coordination, allocation, and monitoring: a comparative analysis of the emergence of accounting and organization in the USA and Europe. Accounting, Organizations and Society, 4 (1/2): 3–20.
    • (1979) Accounting, Organizations and Society , vol.4 , Issue.1-2 , pp. 3-20
    • Chandler, A.D.1    Daems, H.2
  • 33
    • 85044174950 scopus 로고
    • Paris: Berran
    • Congrès National de Comptabilité de Marseille. 1935. Le Contrôle budgétaire, Paris: Berran.
    • (1935) Le Contrôle budgétaire
  • 36
    • 85044244773 scopus 로고
    • Le contrôle budgétaire et l'hôtellerie–application du contrôle budgétaire au service des fêtes d'un grand hôtel de Pari
    • Darnault. 1946. Le contrôle budgétaire et l'hôtellerie–application du contrôle budgétaire au service des fêtes d'un grand hôtel de Pari. Cégos
    • (1946) Cégos
    • Darnault1
  • 37
    • 66049141046 scopus 로고
    • Statistical administration of industry
    • February
    • Dent, A. G. H., 1930. Statistical administration of industry. Incorporated Accountant' Journal, February: 208–215.
    • (1930) Incorporated Accountant' Journal , pp. 208-215
    • Dent, A.G.H.1
  • 39
    • 85044174944 scopus 로고
    • Prévisions et contrôle budgétaire à la société Dembiermont (Forges)
    • PR 172
    • Friart. 1949. Prévisions et contrôle budgétaire à la société Dembiermont (Forges). Cégos, PR 172
    • (1949) Cégos
    • Friart1
  • 41
    • 85044188550 scopus 로고
    • Une expérience de contrôle budgétaire dans une entreprise à succursales multiples–groupe des sociétés de chaussure
    • Gers. 1945. Une expérience de contrôle budgétaire dans une entreprise à succursales multiples–groupe des sociétés de chaussure. Cégos
    • (1945) Cégos
    • Gers1
  • 42
    • 85044199274 scopus 로고
    • L'Aluminium Français, instrument d'une stratégie de groupe 1911–1960
    • Paris IV: In
    • Hachez-Leroy, F., 1995. “ L'Aluminium Français, instrument d'une stratégie de groupe 1911–1960 ”. In Thèse d'Histoire, Université Paris IV
    • (1995) Thèse d'Histoire, Université
    • Hachez-Leroy, F.1
  • 44
    • 0001243651 scopus 로고
    • Cost accounting, controlling labour and the rise of conglomerate
    • Hopper, T. M., and Armstrong, P., 1991. Cost accounting, controlling labour and the rise of conglomerate. Accounting, Organizations and Society, 16 (5/6): 405–438.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.5-6 , pp. 405-438
    • Hopper, T.M.1    Armstrong, P.2
  • 45
    • 85009394752 scopus 로고    scopus 로고
    • Knowing more as knowing less? Alternative histories of cost and management accounting in the U.S. and the U.K
    • June, and
    • Hoskin, K. W., and Macve, R. H., 2000. Knowing more as knowing less? Alternative histories of cost and management accounting in the U.S. and the U.K. Accounting Historians Journal, June: 91–149.
    • (2000) Accounting Historians Journal , pp. 91-149
    • Hoskin, K.W.1    Macve, R.H.2
  • 48
    • 85044248519 scopus 로고
    • Les prix standards et les prévisions budgétaires aux Ets Schaeffer
    • PR 178
    • Kaemmerien. 1949. Les prix standards et les prévisions budgétaires aux Ets Schaeffer. Cégos, PR 178
    • (1949) Cégos
    • Kaemmerien1
  • 49
    • 0001321751 scopus 로고    scopus 로고
    • The US influence on the evolution of management consultancies in Britain, France and Germany since 1945
    • Fall
    • Kipping, M., 1996. The US influence on the evolution of management consultancies in Britain, France and Germany since 1945. Business and Economic History, 25 (1) Fall: 112–123.
    • (1996) Business and Economic History , vol.25 , Issue.1 , pp. 112-123
    • Kipping, M.1
  • 50
    • 0040165685 scopus 로고    scopus 로고
    • Consultancies, institutions and the diffusion of Taylorism in Britain, Germany and France, 1920s to 1950
    • October
    • Kipping, M., 1997. Consultancies, institutions and the diffusion of Taylorism in Britain, Germany and France, 1920s to 1950. Business History, 39 (4) October: 67–83.
    • (1997) Business History , vol.39 , Issue.4 , pp. 67-83
    • Kipping, M.1
  • 53
    • 85044222261 scopus 로고
    • Un exemple d'application du contrô le budgétaire dans une société de construction mécanique (Sté Alsthom)
    • Loeb, P., 1934. Un exemple d'application du contrô le budgétaire dans une société de construction mécanique (Sté Alsthom). Cégos
    • (1934) Cégos
    • Loeb, P.1
  • 55
    • 66049128266 scopus 로고
    • The problem of the “half-filled” shop
    • Lightbody, P. H., 1927/1928. The problem of the “half-filled” shop. Cost Accountant,: 312–316.
    • (1927) Cost Accountant , pp. 312-316
    • Lightbody, P.H.1
  • 62
    • 0003945001 scopus 로고    scopus 로고
    • Paris: Editions de l'Ecole des Hautes Etudes en Sciences Sociales
    • Moutet, A., 1997. Les logiques de l'enterprise, Paris: Editions de l'Ecole des Hautes Etudes en Sciences Sociales.
    • (1997) Les logiques de l'enterprise
    • Moutet, A.1
  • 63
    • 66049139359 scopus 로고
    • Organisation of modern industry with particular reference to the accountant and auditor
    • 25 October
    • Nelson, C. R., 1930. Organisation of modern industry with particular reference to the accountant and auditor. The Accountant, 25 October: 577–582.
    • (1930) The Accountant , pp. 577-582
    • Nelson, C.R.1
  • 64
    • 85044173487 scopus 로고
    • De l'introduction du contrôle budgétaire à la Cie. Electro- Mécanique
    • d'Oyasbere, F., 1936. De l'introduction du contrôle budgétaire à la Cie. Electro- Mécanique. Cégos
    • (1936) Cégos
    • d'Oyasbere, F.1
  • 65
    • 85018922453 scopus 로고    scopus 로고
    • Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment
    • Parker, L. D., 2002. Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment. European Accounting Review, 11 (2): 291–313.
    • (2002) European Accounting Review , vol.11 , Issue.2 , pp. 291-313
    • Parker, L.D.1
  • 67
    • 85044201067 scopus 로고
    • La comptabilité en tant que moyen de contrôle des entreprise
    • 15 novembre
    • Penglaou, C., 1934. La comptabilité en tant que moyen de contrôle des entreprise. L'usine, no. 46 15 novembre
    • (1934) L'usine , vol.no. 46
    • Penglaou, C.1
  • 68
    • 84888570151 scopus 로고
    • Le contrôle budgétaire: essai de statistique appliquée à la gestion des entreprise
    • Septembre
    • Penglaou, C., 1935. Le contrôle budgétaire: essai de statistique appliquée à la gestion des entreprise. Journal de la Société de statistique deParis, Juillet–Aout, Septembre: 232–250.
    • (1935) Journal de la Société de statistique deParis, Juillet–Aout , pp. 232-250
    • Penglaou, C.1
  • 69
    • 85044238577 scopus 로고
    • Cost control in the motor-car and allied industries
    • Perry-Keene, L., 1922–1923. Cost control in the motor-car and allied industries. Cost Accountant, 2: 104–107. 132–138. 170–174. 220–224. 252–256. 284–285.
    • (1922) Cost Accountant , vol.2 , pp. 284-285
    • Perry-Keene, L.1
  • 71
    • 0038981413 scopus 로고    scopus 로고
    • More peculiarities of the British: budgetary control in US and UK business to 1939
    • Quail, J. M., 1997. More peculiarities of the British: budgetary control in US and UK business to 1939. Business and Economy History, 26 (2): 617–631.
    • (1997) Business and Economy History , vol.26 , Issue.2 , pp. 617-631
    • Quail, J.M.1
  • 72
    • 66049129099 scopus 로고
    • Budgetary control
    • Quennell, F. T., 1924–1925. Budgetary control. Cost Accountant,: 406–412.
    • (1924) Cost Accountant , pp. 406-412
    • Quennell, F.T.1
  • 73
    • 66049156832 scopus 로고
    • What I expect of a cost accountant
    • May
    • Renold, C. G., 1927. What I expect of a cost accountant. Cost Accountant, May: 351–361.
    • (1927) Cost Accountant , pp. 351-361
    • Renold, C.G.1
  • 74
    • 21144454059 scopus 로고
    • 3rd edn., London: Sir Isaac Pitman & Sons
    • Ryall, R. J. H., 1952. Dictionary of Costing, 3rd edn., London: Sir Isaac Pitman & Sons.
    • (1952) Dictionary of Costing
    • Ryall, R.J.H.1
  • 75
    • 85044216036 scopus 로고    scopus 로고
    • Le contrôle budgétaire aux grands magasins du Printemp
    • Document OA7
    • Saint-Pulgent (de), T., Le contrôle budgétaire aux grands magasins du Printemp. Cégos, 1934 Document OA7
    • Cégos , pp. 1934
    • Saint-Pulgent, T.1
  • 76
    • 0010804304 scopus 로고
    • Discrepancies between the roles of budgeting
    • Samuelson, L. A., 1986. Discrepancies between the roles of budgeting. Accounting, Organizations and Society, 11 (1): 35–45.
    • (1986) Accounting, Organizations and Society , vol.11 , Issue.1 , pp. 35-45
    • Samuelson, L.A.1
  • 78
    • 85044227389 scopus 로고
    • Le contrô le budgétaire et la direction des entreprise
    • 26 mai
    • Satet, R., 1933. Le contrô le budgétaire et la direction des entreprise. L'usine, 26 mai: 25–27.
    • (1933) L'usine , pp. 25-27
    • Satet, R.1
  • 81
    • 66049133542 scopus 로고
    • The fundamentals of cost accounting
    • 20 December
    • Sellars, F. B., 1930. The fundamentals of cost accounting. The Accountant, 20 December: 835–842.
    • (1930) The Accountant , pp. 835-842
    • Sellars, F.B.1
  • 82
    • 85044199056 scopus 로고
    • Le contrôle budgétaire dans un service d'étude des ventes, département ‘‘appareils-récepteur' de la Sté Philip
    • Signerin. 1946. Le contrôle budgétaire dans un service d'étude des ventes, département ‘‘appareils-récepteur' de la Sté Philip. Cégos
    • (1946) Cégos
    • Signerin1
  • 83
    • 66049164461 scopus 로고
    • Presenting finished costs for open hearth furnaces and rolling mills in 12 hour
    • March
    • Simpson, H. A., 1929. Presenting finished costs for open hearth furnaces and rolling mills in 12 hour. Cost Accountant, March: 314–320.
    • (1929) Cost Accountant , pp. 314-320
    • Simpson, H.A.1
  • 84
    • 0002692492 scopus 로고
    • The historical development of costing
    • Solomons D., (ed), London: Sweet & Maxwell, In, Edited by
    • Solomons, D., 1952. “ The historical development of costing ”. In Studies in Costing, Edited by: Solomons, D., 1–52. London: Sweet & Maxwell.
    • (1952) Studies in Costing , pp. 1-52
    • Solomons, D.1
  • 85
    • 85044216958 scopus 로고
    • Le contrôle budgétaire aux Messageries Hachette
    • Stosskoppf. 1938. Le contrôle budgétaire aux Messageries Hachette. Cégos
    • (1938) Cégos
    • Stosskoppf1
  • 86
    • 4444224811 scopus 로고    scopus 로고
    • British management 1945–1964: reformers and the struggle to improve standard
    • Abé E., Gourvish T., (eds), Oxford: Oxford University Press, In, Edited by
    • Tiratsoo, N., 1997. “ British management 1945–1964: reformers and the struggle to improve standard ”. In Japanese Success? British Failure? Comparisons in Business Performance since 1945, Edited by: Abé, E., and Gourvish, T., 77–97. Oxford: Oxford University Press.
    • (1997) Japanese Success? British Failure? Comparisons in Business Performance since 1945 , pp. 77-97
    • Tiratsoo, N.1
  • 88
    • 85044181477 scopus 로고
    • Chemins de fer de l'Etat: le contrôle budgétaire appliqué aux grands ateliers de matériel roulant de chemin de fer de l'
    • Unknown. 1936. Chemins de fer de l'Etat: le contrôle budgétaire appliqué aux grands ateliers de matériel roulant de chemin de fer de l'. Etat, UIMM
    • (1936) Etat, UIMM
  • 89
    • 85044193923 scopus 로고    scopus 로고
    • Le conseil aux entreprises at à l'Etat en France. Le rôle de Jean Milhaud (1898–1991) dans la C.E.G.O.S. et l'I.T.A.P
    • EHESS
    • Weexsteen, A., 1999. Le conseil aux entreprises at à l'Etat en France. Le rôle de Jean Milhaud (1898–1991) dans la C.E.G.O.S. et l'I.T.A.P. thèse de doctorat d'histoire, EHESS
    • (1999) thèse de doctorat d'histoire
    • Weexsteen, A.1
  • 90
    • 0004289037 scopus 로고
    • University of Illinois: Center for International Education and Research in Accounting
    • Wells, M. C., 1978. Accounting for Common Costs, University of Illinois: Center for International Education and Research in Accounting.
    • (1978) Accounting for Common Costs
    • Wells, M.C.1
  • 93
    • 66049142858 scopus 로고
    • The problem of the half-filled shop
    • Winder, A., 1927/1928. The problem of the half-filled shop. Cost Accountant,: 192–199.
    • (1927) Cost Accountant , pp. 192-199
    • Winder, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.