Lemarchand, Yannick; Leroy, Frédéric - In: Revue Finance Contrôle Stratégie 3 (2000) 4, pp. 83-111
Management accounting is very often presented as a tool for optimizing the firm's choices. Instead, this article shows that the implementation of comptabilité analytique in France (1900-1947) is the result of the willingness of limiting price competition, social networks in the sense of M....