The purpose of this paper is to show that, long before the French groups begin to publish consolidated accounts, American regulations have influenced the thinking of French accountants on the subject in the early 1960s. In consolidating accounts in France, is the pioneering study by Richard and...

The disclosure of information to workers can take several forms (company journal, meeting with shop stewards, etc). This paper is about a form rarely studied: the boss's speech at the work medal ceremony. These medals were created by the ministry of commerce in France in 1886. The success of...

Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were...

Si les sciences de gestion sont plus « jeunes » que d’autres, le management des entreprises a pour autant une histoire déjà riche, dont l’étude éclaire singulièrement les mécanismes et pratiques aujourd’hui à l’œuvre. Découvrez au fil des deux derniers siècles l’évolution...

Purpose – This paper aims to provide a more nuanced image of cooperation in France, first, insisting on the idiosyncratic conditions under which French will be likely to cooperate, and, second, pointing the importance of the local context, finally criticizing the average stereotyped image...