Les rôles actuels de la gestion budgétaire en France: une confrontation des perceptions de professionnels avec la littérature

Isabelle Gignon-Marconnet

ACCRA, 2003, vol. 9, issue 1, 53-77

Abstract: The budget remains largely used in France, although it is more and more criticized in the literature. On the basis of an exploratory study, this paper proposes an hypothesis to explain this paradox. It shows that maintaining the budget is due more to human roles (of behaviour orientation and of security) than to economical roles. So, this study confirms the criticisms made towards the budget concerning the economic roles, but highlights also that it might be dangerous to consider that the budget should be suppressed, as far as it continues to assure human roles that alternative approaches do not yet succeed in assuming as well.

Keywords: budget; budget roles; budget dysfunctions (search for similar items in EconPapers)
Date: 2003
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_091_0053 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2003-1-page-53.htm (text/html)
free

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:cai:accafc:cca_091_0053

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().