Les directeurs commerciaux face au processus budgétaire

Madeleine Besson, Hélène Löning and Carla Mendoza

ACCRA, 2004, vol. 10, issue 2, 125-153

Abstract: This study relies on an exploratory approach based on in-depth interviews with 14 commercial directors, in order to explore the dimensions of budget emphasis, also referred to as Reliance on Accounting Performance Measures (RAPM). It analyses the relationships between budget emphasis and budget participation and examines the consequences of budget emphasis on managers? behaviour.

Keywords: budget emphasis; reliance on accounting performance measures; evaluation; budget participation; slack; sales and marketing managers (search for similar items in EconPapers)
Date: 2004
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