production de masse fordisme

• Le Rôle Des Réformateurs Sociaux Dans La Diffusion de Nouvelles Pratiques de Gestion : Le Cas Du Contrôle Budgétaire En France (1930-1960)1

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices that could provide a solution to the economic and social problems facing them. In other words, its increasingly widespread adoption was not only due to the search for ever-greater efficiency, but also to a clear ideological attraction. The development of budgetary control is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given period and country. We stress an as yet largely unexplored aspe...

... l'influence sur la diffusion des productions idéologiques faites par les réformateurs sociaux...), l'uniformisation dans la société de masse et la marchandisation de tout, et valorise un idé... de la découverte enthousiaste du fordisme et de son assimilation à un nouvel humanisme éco...

• Comptabilité contré le audit
• Vol. 10 Num. 1, Juin 2004