Comment peut-on gérer sans budget ?

Nicolas Berland
Additional contact information
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We're presenting in this paper a case study to explain some characteristics of the "beyond budgeting" process.

Keywords: budgetary control; strategic management; budgets; management control; contrôle budgétaire; pilotage; budget; management stratégique; CAM-I (search for similar items in EconPapers)
Date: 2002-05
Note: View the original document on HAL open archive server: https://hal.science/hal-01667137v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in 23ème congrès de l’Association Française de Comptabilité, May 2002, Toulouse, France. pp.21

Downloads: (external link)
https://hal.science/hal-01667137v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01667137

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().