Quand des justifications similaires sont utilisées pour promouvoir le budget… et sa remise en cause

Nicolas Berland, Vassili Joannides and Yves Levant
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Vassili Joannides: EESC-GEM Grenoble Ecole de Management
Yves Levant: SKEMA Business School

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Abstract: This paper examines the arguments used to promote the adoption of traditional budgetary controls and the challenge found in Beyond Budgeting. In particular, we have studied two distinct lines of argumentation : One focused on the instability of the environment and was used between 1930 and 1950 in support of traditional budgetary controls, while the other has been used in support of managerial freedom since the 1990s. Both are now used in support of abandoning the traditional budgetary process. In our study, we have tried to understand the homogeneity of the conflicting management rhetoric of the two periods. Our conclusions are based on the work of Boltanski and Thevenot (1991) and Boltanski and Chiapello (1999). The former examine lines of argumentation and the orders of worth on which they rest, while the latter look at the idea of capitalism. We show that lines of argumentation will take on different connotations, depending on the audience and the key concepts used.

Keywords: budget; Cités de valeur; justifications; Esprit du capitalisme; gestion sans budget; BBRT; Spirit of capitalism; orders of worth; argumentation; Beyond Budgeting (search for similar items in EconPapers)
Date: 2015-12
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Citations: View citations in EconPapers (1)

Published in Finance Contrôle Stratégie, 2015, 18 (4)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01664143

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