Management accounting in its social context: Rimailho revisited

Abstract

The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since its origin is commonly attributed to the influence of the Rimailho Report (1928, in its final version). An in-depth analysis of the processes and management systems Rimailho set up, described in minute detail in his major works, has led to the belief that he was the pioneer of a certain type of the activity-based costing method. But other aspects of his work are far more interesting. With Rimailho, accountancy plays a role which is closely linked to his political and social convictions. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack, possible in a defender 's strategy deployed in a specific competitive and technological environment. Rimailho's organization does not fit into today's standard typologies (Anthony, Woodward, Ouchi, etc.). It is an appropriate challenge for researchers in accounting and management control.Homogeneous Sections, Activities, Organizational Slack, Management, Accounting, Performance Measurement, Asymmetric Information,

Contemporary evolutions in costing methods: Understanding these trends through the use of equivalence methods in France

“…See: Cauvin and Neuman (2007) and Lebas (1994a), for a detailed discussion. For a history of the advent of this method, see Lemarchand (2002) and Bouquin (1997a). The remainder of this article uses the term “ sections homogènes method”, which was the most commonly used name in the period observed.…”

Giải pháp hệ quản trị thông minh và hỗ trợ ra quyết định trong kế toán quản trị

“…Thông tin KTQT là công cụ hữu hiệu để các nhà quản trị đưa ra quyết định điều hành mọi hoạt động sản xuất kinh doanh của doanh nghiệp nhằm hướng tới mục tiêu tối đa hóa lợi nhuận. Việc nghiên cứu KTQT được xem xét từ nhiều quan điểm và góc độ khác nhau thông qua các nghiên cứu của Kaplan (1994); Bouquin (2010); Hiệp hội kế toán viên quản trị Hoa Kỳ, Thông tư 53/2006/TT-BTC của Bộ Tài chính.…”

Explaining implementation difficulties associated with activity-based costing through system uses

“…Historically, cost systems were developed mainly to produce information to meet the needs of financial reporting requirements (Bouquin, 1997;Gervais, 2009). In this context, the objective of the regulator is to reduce information asymmetry between organizations and their stakeholders.…”

“…4. Method of indirect cost allocation recommended by the French accounting plan developed by Rimailho and Cegos during the 1930s (Bouquin, 1997). Management accounting in its social context: Rimailho revisited (Bouquin, 1997).…”