La dimension humaine du contrôle de gestion: la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire

Gérald Naro

ACCRA, 1998, vol. 4, issue 2, 45-69

Abstract: A structured research programme exists in anglo-saxon countries on behavioural and organizational aspects of management control systems which has produced a very rich and prolific literature since the beginning of the 1950s. This article proposes a survey of publications on behavioural dimensions of budgeting, emphasizing their limits, in order to give rise to new research interests.

Keywords: budgeting; behaviour; motivation; participation (search for similar items in EconPapers)
Date: 1998
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Citations: View citations in EconPapers (19)

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