Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

Hélène Löning (), M. Besson and Carla Mendoza

No 897, HEC Research Papers Series from HEC Paris

Abstract: Based on prior accounting literature and Simons’ framework (1990, 1995), the authors explore the use of budgets in PEU situations in a qualitative study. They conducted a field-based study and interviewed 14 senior sales and marketing managers from various industries, using projective techniques imported from psychological research.

Keywords: budgeting; uncertainty; perceived environmental uncertainty (PEU); interactive control system (ICS); sales and marketing managers (search for similar items in EconPapers)
JEL-codes: D81 (search for similar items in EconPapers)
Pages: 50 pages
Date: 2008-04-01
New Economics Papers: this item is included in nep-agr and nep-upt
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0897

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