Charles Eugene Bedaux is best known by social scientists for his labour organisation method. This method was a great success with companies during the interwar years, thus enabling its author to set up a multinational business consultancy. The Bedaux method was, however, violently contested by...

In the first half of the 20th century France, consultants offered their services to big firms, sometimes successfully. In a somewhat cloudy economic context, some of them, like Bedaux or Perrin, elaborated more ambitious social projects, in order to cope with the economic disorders. All those...

This paper sets out to examine the development, in Britain and France prior to 1880, of industrial accounting, defined for the purposes of this paper as the practice of cost calculation within an accounting system based on double entry bookkeeping. Similarities and differences between the two...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Dans les domaines de la gestion des ressources humaines et des relations industrielles, la vulgate considère la diffusion d'information aux salariés comme une bonne pratique, sensée concourir à l'implication du personnel. Pourtant, l'observation de trois grandes entreprises sidérurgiques...