Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”

Nicolas Berland, Yves Levant and Vassili Joannides
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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
Yves Levant: SKEMA Business School
Vassili Joannides: EESC-GEM Grenoble Ecole de Management

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Abstract: This paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The study focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of the environment supported the implementation of budgeting. Since 1990, the turbulence of the environment has generated a feeling that it should be abandoned. Secondly budgets contributed to the emancipation of managers. Since 1990, they have been deemed as rigid frameworks preventing managers from acting freely.

Keywords: beyond budgeting; institutionalisation; budget; Histoire (search for similar items in EconPapers)
Date: 2009-05
Note: View the original document on HAL open archive server: https://hal.science/hal-01661710v1
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Published in 30e Congrès AFC : La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.23

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01661710

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