L'utilisation du budget dans un contexte de crise: le rôle de la relation entre objectifs et ressources

Pierre-Laurent Bescos ()
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Pierre-Laurent Bescos: EDHEC - EDHEC Business School - UCL - Université catholique de Lille

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Abstract: The utility of the budgets is sometimes questioned in a context of crisis, characterized in particular by a strong uncertainty and important fluctuations in activity in certain sectors. In this context which we know at present, it seems that the relation between the objectives and the necessary resources to reach them is permanently questioned. This link will be examined in this communication by means of case studies concerning various types of organizations. We try to identify what are the characteristics which can explain the adaptation of the budgetary process to the context of crisis and the preservation of its utility.

Keywords: beyond budgeting; crisis; resources; budget; gestion sans budget; crise économique; ressources (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646747
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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