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| Author: | Berland, N. Chiapello, E. |
| Title: | Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s |
| Journal: | Accounting, Organizations and Society
2009 : JAN, VOL. 34:1, p. 28-57 |
| Index terms: | France history budgetary control capitalism |
| Freeterms: | criticism |
| Language: | eng |
| Abstract: | This article seeks to understand to what extent a critique of society developed by social reformers can be a source of inspiration for managers, leading them to change their practices and experiment with new devices. The specific development of budgetary control in France is studied in the light of the general political and economic history of the 20th century. A special attention is given to double enrolment process. The business world promoters of budgetary control use the rhetorics of social reformers to present budgetary control as a solution to the economic and social problems of their time, when social reformers promote budgetary control as a realistic, efficient tool that can change the world. An analysis of the writings of budgetary control promoters of the 1930s and the 1950s creates a basis for showing the close links between the discource and the reforming ideas of that time. |
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