Berland, Nicolas; Boyns, Trevor; Zimnovitch, Henri - Université Paris-Dauphine (Paris IX) - 2002
in France the technique was not adopted until after 1950. This raises two important questions : why the delay in Europe … ; and why did Britain and France exhibit different experiences. This paper focuses on the second of these questions and, in … status by French accountants retarded the development of standard costs in France. By contrast, in Britain, the more advanced …