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| Author: | Berland, N. |
| Title: | The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s |
| Journal: | Accounting, Business and Financial History
1998 : VOL. 8:3, p. 303-329 |
| Index terms: | ACCOUNTING FINANCE BUDGET |
| Language: | eng |
| Abstract: | Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through experiences originating in the public sector. The particular experiences of other organizations often served as reference points |
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