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Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period

Bensadon, Didier (2010), Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period, 33rd Annual Congress of European Accounting Association, 2010-05, Istanbul, Turquie

Type
Communication / Conférence
External document link
http://halshs.archives-ouvertes.fr/halshs-00640505/fr/
Date
2010
Conference title
33rd Annual Congress of European Accounting Association
Conference date
2010-05
Conference city
Istanbul
Conference country
Turquie
Pages
20 pages
Metadata
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Author(s)
Bensadon, Didier
Abstract (EN)
This article shows the relationship between the strategy of external growth carried out from 1921 to 1939 by the French company Alais, Froges et Camargue and the introduction of new management tools intended to control subsidiaries. The establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were based on group accounting, were the solutions implemented by the directors to manage the Group's increasing complexity and impenetrability.
Subjects / Keywords
Histoire de la comptabilité; Accounting history; Reporting; Control; Subsidiaries; Group accounts; Alais – Froges et Camargue (Pechiney)
JEL
M41 - Accounting