Berland, Nicolas and Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832 2002. The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison. European Accounting Review 11 (2) , pp. 329-356. 10.1080/09638180220125544 |
Official URL: http://dx.doi.org/10.1080/09638180220125544
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.
Item Type: | Article |
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Date Type: | Publication |
Status: | Published |
Schools: | Business (Including Economics) |
Subjects: | D History General and Old World > DA Great Britain D History General and Old World > DC France H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance J Political Science > JN Political institutions (Europe) |
Publisher: | Taylor & Francis |
ISSN: | 0963-8180 |
Last Modified: | 24 Oct 2022 09:48 |
URI: | https://orca.cardiff.ac.uk/id/eprint/42215 |
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