Le contrôle budgétaire, outil d’un environnement routinier. Un point de vue historique

Nicolas Berland
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The development of budgetary control in France occurred in a relatively placid environemt, as shown by studies of Saint-Gobain, Pechiney, EDF, Alsthom, Le Matériel Téléphonique and Paris-Lyon-Méditérranée. This observation leads us to reflect on the influence of environment as a contingent factor affecting budgetary control. Previous studies of the subject in the fields of history and management have already established certain benchmarks. The nature of the environment relevant to the study of organizations and the link between environment and budgetary control are examined herein so as to shed light on the cases studied.

Keywords: Contrôle budgétaire; Histoire; France (search for similar items in EconPapers)
Date: 1998-12
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Published in Entreprises et Histoire, 1998, 20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01334101

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