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| Author: | Bouquin, H. |
| Title: | Management accounting in its social context: Rimialho revisited |
| Journal: | Accounting, Business and Financial History
1997 : NOV, VOL. 7:3, p. 315-344 |
| Index terms: | MANAGEMENT ACCOUNTING PERFORMANCE MEASUREMENT ASYMMETRIC INFORMATION |
| Language: | eng |
| Abstract: | The homogeneous sections method prescribed by the Plan compatible general (The French national accounting plan) since its origin is commonly attributed to the influence of the Rimailho Report (1928, in its final version). An in-depth analysis of the processes and management systems Rimailho set up, described in minute detail in his major works, has led to the belief that he was the pioneer of a certain type of the activity-based costing method. But other aspects of his work are far more interesting. |
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