• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail - Request a copy

Accounting and internal mechanisms of corporate governance during the inter-war-period in France

Bensadon, Didier (2021), Accounting and internal mechanisms of corporate governance during the inter-war-period in France, Accounting History, 26, 3, p. 457-483. 10.1177/1032373221989446

Type
Article accepté pour publication ou publié
Date
2021
Journal name
Accounting History
Volume
26
Number
3
Publisher
Sage
Pages
457-483
Publication identifier
10.1177/1032373221989446
Metadata
Show full item record
Author(s)
Bensadon, Didier
Dauphine Recherches en Management [DRM]
Abstract (EN)
This article focuses on the role of accounting in governance arrangements. The French context is marked by the inexistence of external governance mechanisms and by the total lack of effectiveness of independent auditing. Therefore, the objective of this article is to shed light on the internal governance mechanisms implemented by the leading French aluminium producer during the inter-war period and the role played by accounting in this implementation. On the basis of the archives of the Compagnie Alais, Froges et Camargue (AFC) between 1921 and 1939, it appears that in a context marked by very strong external growth, management strengthened financial reporting systems and internal control procedures. In addition, the directors used the financial statements as early as 1923 to determine the financial effort of the AFC group and to measure the flows intended to finance the group’s material and financial investments. Accounting is unquestionably at the heart of AFC’s internal governance mechanisms.
Subjects / Keywords
aluminium industry; history
JEL
M41 - Accounting

Related items

Showing items related by title and author.

  • Thumbnail
    Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period 
    Bensadon, Didier (2010) Communication / Conférence
  • Thumbnail
    Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach 
    Touchelay, Béatrice; Chantiri-Chaudemanche, Rouba (2014) Communication / Conférence
  • Thumbnail
    The influence of American accounting thought in France during 1950s : the case of consolidated financial statements 
    Bensadon, Didier (2015) Communication / Conférence
  • Thumbnail
    The influence of American accounting thought in France during 1950s: the case of consolidated financial statements 
    Bensadon, Didier (2014-11) Communication / Conférence
  • Thumbnail
    The Accounting Regulation in the French Context: The case of Corporate Groups (1921-1943) 
    Bensadon, Didier (2011) Communication / Conférence
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo