LES APPORTS D'UNE OBSERVATION SIMPLIFIEE DES PRATIQUES BUDGETAIRES

Yves Dupuy and Fabienne Villesèque-Dubus ()
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Yves Dupuy: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques
Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: This paper aims at interesting in budgetary practices adaptations in organizations. The goal is precisely to observe practices of 43 firms which belong to the innovative management practices regional observatory in order to observe hypothetical changes in the budget control field. The survey used a simple questionnaire to be translatable by the managers and in order to allow for a long-lasting survey. The aim is to search how this survey can give elementary indications of the assumed role of budgets in rationalization and integrative matters and also about the external image of organizational performance. More generally, budgetary systems do not appear as declining. It is rather changes of their design principles which clearly emerge from the analysis.

Keywords: budgetary systems; management control systems integration and coordination; external use of budgets.; Observation and observatory of management practices; systèmes budgétaires; intégration des systèmes de contrôle de gestion; de coordinationmodes d'utilisation externes des budgets.; Observation et Observatoire des pratiques de gestion (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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