FACTEURS INFLUENCANT L'IMPORTANCE DE LA GESTION BUDGETAIRE AU SEIN DU CONTROLE ORGANISATIONNEL

Isabelle Gignon-Marconnet
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Isabelle Gignon-Marconnet: RMS - Reims Management School

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Abstract: This paper aims to analyze the diversity of centrality levels of budgets for organizational control. Centrality refers to the relative importance of budgets (their utility, with regards to their roles, compared to those of other management control means) and to the articulation of budgets with other management control means. On the basis of 24 interviews of chief financial or management control officers, we propose a typology of centrality levels of budgets and we identify factors that influence them. In particular, it appears that centrality and utility don't always go together and that a traditional use of budgets as means to strictly control financial results tends to harm centrality level of budgets when other control mechanisms exist.

Keywords: Budgets; Organizational Control; Budgets Centrality; Contrôle organisationnel; Centralité budgétaire (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899194
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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