La gestion sans budget: évaluation de la pertinence des critiques et interprétation théorique

Nicolas Berland

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Abstract: Budgetary process have been highly criticized for many years. Through seven case studies, this paper tries to assess the relevance of these criticisms. Two answers are defined. First, we show that criticisms are concentrated on few roles attributed to budgets. Second, thanks to a analytic framework borrowed to Simons, we show that criticisms differ according to the use of budgets by managers.

Keywords: budget; contrôle; management; contrôle diagnostic; contrôle interactif.; contrôle interactif; control; diagnostic control; interactive control (search for similar items in EconPapers)
Date: 2004
Note: View the original document on HAL open archive server: https://hal.science/hal-00340411v1
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Citations: View citations in EconPapers (5)

Published in Finance Contrôle Stratégie, 2004, 7 (4), pp.37-58

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Journal Article: La gestion sans budget: évaluation de la pertinence des critiques et interprétation théorique (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00340411

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