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...

This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It particularly concerns the influence of ideological and political factors, which have so far mostly escaped in-depth study. In particular, we seek to understand to what extent a critique...

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...