Année
2018
Abstract
The chapter offers a critical historical perspective on late-20th-century management control, highlighting what truly did—and didn’t—change. It explores the evolution of management control systems, especially through the lenses of budgeting, cost control, and performance measurement. The author examines how new technologies, globalization, and shifting organizational cultures impacted managerial control protocols.
ANCELIN-BOURGUIGNON, A. (2018). Le contrôle de gestion du XXe siècle tardif: ce qui a (hélas) vraiment changé. Dans: Mathieu Floquet, Pierre Labardin, Yves Levant eds. L’histoire comme méthode pour comprendre le management. 1st ed. Paris: L’Harmattan, pp. 123-141.
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