Work

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

Year: 2002

Type: article

Abstract: During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain between the 1920s and the 1960s, outlining the similarities and differences in the experiences of the two countries, and examining some of those factors that influenced them. The paper concludes with some proposals for a programme for future research in (international) accounting change.

Source: European Accounting Review

DOI: 10.1080/09638180220125544

Authors: Nicolas Berland, Trevor Boyns

Institutions: Dauphine Recherches en Management, Cardiff University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Economic and Social Research Council

OpenAlex ID: W2054055796

FWCI: 5.249

Cites: 52

Cited by: 38

Related to: 10