KOTT, Sébastien <br/><br/>
Le personnel du ministère des finances sous la IVe République - le cas des contrôleurs des dépenses engagées 

 - Paris :  ENA,  2003 
<br/><br/> With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a “corps” of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting