L’État, producteur de savoirs en contrôle de gestion (1947-1971)
During the Trente Glorieuses, the French state played a key role in producing management control knowledge through its accounting standard-setting bodies. From 1947 to 1971, under the Ministry of the Economy and Finance, the Conseil Supérieur, and later the Conseil national de la comptabilité, serve...
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| Natura: | Article ou chapitre numérique |
| Lingua: | Français |
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2025
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| Accesso online: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Riassunto: | During the Trente Glorieuses, the French state played a key role in producing management control knowledge through its accounting standard-setting bodies. From 1947 to 1971, under the Ministry of the Economy and Finance, the Conseil Supérieur, and later the Conseil national de la comptabilité, served as platforms for designing, sharing, and disseminating management control practices. André Cibert and Pierre Lauzel, emblematic figures within the Conseil national de la comptabilité, codified these developments in several publications, promoting a culture of performance management. |
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