L’État, producteur de savoirs en contrôle de gestion (1947-1971) (notice n° 1388361)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02197cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250720020744.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bensadon, Didier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’État, producteur de savoirs en contrôle de gestion (1947-1971) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 23 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Durant les Trente Glorieuses, l’État participe à la production de savoirs en contrôle de gestion par l’intermédiaire du normalisateur comptable. De 1947 à 1971, sous l’égide du ministère de l’Économie et des Finances, le Conseil supérieur puis national de la comptabilité devient un lieu de conception, de partage des meilleures pratiques et de diffusion des outils du contrôle de gestion. André Cibert et Pierre Lauzel, figures emblématiques du Conseil national de la comptabilité, formalisent ces apports dans plusieurs ouvrages, contribuant à promouvoir une culture du pilotage de la performance. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | André Cibert |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | histoire de la pensée managériale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisateur comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pierre Lauzel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Trente Glorieuses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standardization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | André Cibert |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | history of managerial thought |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pierre Lauzel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Trente Glorieuses |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française de gestion | 322 | 3 | 2025-07-16 | p. 173-190 | 0338-4551 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-revue-francaise-de-gestion-2025-3-page-173?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-revue-francaise-de-gestion-2025-3-page-173?lang=fr&redirect-ssocas=7080</a> |
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