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

Didier Bensadon (1)

1 DRM - Dauphine Recherches en Management

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.

Mots clés: Froges et Camargue (Pechiney); Accounting history; reporting; control; subsidiaries; group accounts; Alais; Froges et Camargue (Pechiney).

Domaines: Gestion et management

Didier Bensadon. Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period. 33 th European Accounting Association Congress (EAA), May 2010, Istanbul, Turkey. ⟨halshs-00640505⟩