History of an unsuccessful performance measurement innovation: surplus accounts in France (1966 -c.1990)
2020, Accounting History Review, 30(3), pp.307-339
Résumé
The surplus accounts method (méthode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards; at the request of the French government. It enables a business to assess the total year-on-year gain in productivity; and can also estimate how that gain is distributed between stakeholders. Despite efforts by the State; particularly by the researchers in charge of introducing the method; support from the French professional organisation for accountants; the Ordre des Experts-Comptables; and many academics; and the usefulness of the information that it was able to produce; the surplus accounts method failed to thrive. In this study; we aim to show how this method appeared; and the reasons why it disappeared.