Chapter 1

An approach by geographic areas of the diffusion processes of managerial practices

Chapter 2

An approach by point of interest: technique, branch, sector, company

Chapter 3

Disseminators of doctrine, authors and tenets of management


Accounting and financial Management in the French Groups : line and reality

From the examples of Schneider, Saint-Gobain and Pont-à-Mousson, 20th century

  • Catherine VUILLERMOT

    Maître de conférences à l’Université de Franche-Comté

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During the first half of the Twentieth Century, the industrialists line - even rather centered on the secret of the business - totally ignored the accounting and financial management while it  was already a reality and was criticized in pamphlets. During the two post-war decades the line celebrating modernity introduced new notions as profitability and productivity and started to focus on the accounting and financial management. Since the environment of the 1960’s, the big company is celebrated, the financial communication (to the shareholders) developed and the industrialists  think, organize and decide henceforth as financiers.

The full text in French is available here.