French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally.
This book is based on a special issue of the journal Accounting History Review.
Table of Contents
1. ‘Lady Accounting’, an analogy using blood circulation to popularise an accounting view of the health of the firm Marie Catalo, University of Nantes and Nicole Azema-Girlando, University of Angers 2. Charles Eugène Bedaux (1886-1944): "cost killer" or Utopian Socialist? Yves Levant, University of Lille 2 and SKEMA Business School, and Marc Nikitin, University of Orleans 3. The history of the French tableau de bord (1885-1975): Evidence from the archives Anne Pezet, University of Paris-Dauphine 4. Accounting and the words to tell it: a historical perspective Pierre Labardin and Marc Nikitin, University of Orleans 5. Reform or renaissance? France’s 1966 Companies Act and the problem of the ‘professionalisation’ of the auditing profession in France Carlos Ramirez, Groupe HEC, France 6. Accounting for triangular trade Cheryl S. McWatters and Yannick Lemarchand, University of Nantes 7. Environmental turbulence and the function of budgetary control Nicolas Berland, University of Paris-Dauphine 8. Berliet, the obstructed manager, too clever, too soon? Henri Zimnovitch, University of Paris-Sud
Yves Levant is Professor at the University of Lille 2 and at the SKEMA Business School, France. He is a member of the Lille - North of France University research laboratory: LSMRC. With a doctorate in management science, his research concerns management control and more particularly costing methods. His recent work is related to the dissemination and history of innovations in management control tools as well as the advantages and practices of "new" costing methods. He has written numerous papers for seminars and articles for scientific reviews in France and abroad, as well as for professional reviews.
Olivier de la Villarmois is Professor at the University of Lille 1, France, and a member of the LEM research team (UMR CNRS 8179). A qualified chartered accountant, he is course director of the Management Sciences Masters degree. His research work concerns costing methods and the interactions between organizational learning and management control. His work has been published in academic and professional reviews as well as in collective works, both in France and internationally.