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LA PRATIQUE DE LA PARTICIPATION BUDGETAIRE DANS UN PAYS DU SUD: ATTITUDES & BARRIERES

Anissa Dakhli
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Anissa Dakhli: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: Among the difficulties of Tunisian companies' management, those related to the difficulty in practicing a real budgetary participation are not the least. The author, based on a case study in a Tunisian industrial group explains why there is no reason to be surprised by reluctance to this budgetary practice directly generated by certain factors related to the individual and the group.

Keywords: Tunisian companies; Case study; Budgetary participation; Difficulties; Participation budgétaire; Difficultés; Entreprises tunisiennes; Etude de cas (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899383
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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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