Succès » et « échec » d'un outil de gestion: le cas de la naissance des budgets et de la gestion sans budget

Nicolas Berland (), Yves Levant and Simon Alcouffe ()
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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: Gremco - Université de Lille, Sciences et Technologies

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Abstract: The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can symmetrically compare the rhetoric that has accompanied its birth with the one developed in order to suggest its abandonment. Interestingly, they are in many ways very similar. In the name of environment uncertainty and managers' empowerment, the budget has alternatively appeared as a solution or a dead-end. We propose an explanation of this phenomenon in the discussion of the paper.

Keywords: budgetary control; history; failure; success; rhetoric; uncertainty; empowerment.; budget; contrôle budgétaire; histoire; échec; succès; rhétorique; turbulence; empowerment (search for similar items in EconPapers)
Date: 2009
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Published in Revue Française de Gestion, 2009, pp. 291-306

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Working Paper: « Succès » et « échec » d'un outil de gestion: le cas de la naissance des budgets et de la gestion sans budget (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00340169

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