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

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

Post-Print from HAL

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: Contrôle interactif; Gestion budgétaire; Contrôle budgétaire; Contrôle diagnostic (search for similar items in EconPapers)
Date: 2004
Note: View the original document on HAL open archive server: https://hal.science/hal-01667157v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Finance Contrôle Stratégie, 2004, 7 (4)

Downloads: (external link)
https://hal.science/hal-01667157v1/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-01667157

Access Statistics for this paper

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