La gestion sans budget ou l'alignement de la finance sur la stratégie

Vassili Joannides ()
Additional contact information
Vassili Joannides: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

Post-Print from HAL

Abstract: This paper seeks to contribute to the literature on Beyond Budgeting. For that purpose, it addresses the question of whether the Beyond Budgeting philosophy can be characterised as the alignment of finance with strategy. In BBRT publications, the latter is presented as such and always remains undefined. Therefore, the 10 principles developed will be informed with the strategy-focused organisation. Then, this conceptual assemblage is applied to the best-known example of beyond budgeting in practice, i.e. Svenska Handelsbanken. Beyond Budgeting cannot be understood without strong links to strategy.

Keywords: Beyond Budgeting; strategy; Gestion sans budget; finance; budget; stratégie (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650532
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00650532/document (application/pdf)

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:hal:journl:hal-00650532

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().