History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)

Yves Levant; Marc Nikitin

doi:10.1080/21552851.2020.1810722

Journal Articles Accounting History Review Year : 2020

History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)

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Yves Levant

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Marc Nikitin

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Laboratoire d'Économie d'Orleans [FRE2014]

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Humanities and Social Sciences Economics and Finance

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https://hal-univ-orleans.archives-ouvertes.fr/hal-03529657

Submitted on : Monday, January 17, 2022-3:42:57 PM

Last modification on : Tuesday, April 26, 2022-10:12:03 AM

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hal-03529657 , version 1 (17-01-2022)

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HAL Id : hal-03529657 , version 1
DOI : 10.1080/21552851.2020.1810722

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Yves Levant, Marc Nikitin. History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990). Accounting History Review, 2020, 30 (3), pp.307-339. ⟨10.1080/21552851.2020.1810722⟩. ⟨hal-03529657⟩

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History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)

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