Commercial managers faced with the budget process

Les directeurs commerciaux face au processus budgétaire

Madeleine Besson (), Hélène Loning and Carla Mendoza
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Madeleine Besson: IMT-BS - MMS - Département Management, Marketing et Stratégie - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]
Hélène Loning: HEC Paris - Ecole des Hautes Etudes Commerciales
Carla Mendoza: ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris

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Abstract: This study relies on an exploratory approach based on in-depth interviews with 14 commercial directors, in order to explore the dimensions of budget emphasis, also referred to as Reliance on Accounting Performance Measures (RAPM). It analyses the relationships between budget emphasis and budget participation and examines the consequences of budget emphasis on managers' behaviour.

Keywords: Sales and marketing managers; Slack; Reliance on accounting performance measures; Budget participation; Evaluation; Budget emphasis; Pression budgétaire; Participation budgétaire; Directeurs commerciaux (search for similar items in EconPapers)
Date: 2004-11
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004, 10 (2), pp.125 - 153. ⟨10.3917/cca.102.0125⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02527908

DOI: 10.3917/cca.102.0125

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