Organisation matricielle et coordination transversale: le budget demeure l'outil privilégié

Catherine Thomas

ACCRA, 2003, vol. 9, issue 3, 169-187

Abstract: Horizontal coordination reinforces actors? autonomy and their necessary cooperation in the production process. It completely undermines two fundamental hypotheses of traditional management control : the global performance as a simple sum of local performances and the principle of individual responsability. The objective of this article is therefore to analyse, on the example of a european industrial group division, the condition under which the budgetary process becomes a vector of the introduction of horizontal coordination.

Keywords: budgetary process; horizontal coordination; double joint regulation (search for similar items in EconPapers)
Date: 2003
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