LE PROCESSUS BUDGETAIRE COMME PROCESSUS D'INTERACTIONS SOCIALES: UNE APPROCHE PAR L'ANALYSE DE RESEAU SOCIAL

Fabienne Villesèque-Dubus ()
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Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: Several characteristics of budgetary systems' interactivity have been recently studied in management control. Based on a case study with social network analysis, this research aims at understand what are the intraorganizational interactions which accompany the budgetary process and the integrative effect of budgets. The importance of the role of key actors as the controller and manufacturing director in the mechanisms of information and goals sharing and of cohesion creation is underlined.

Keywords: budget; interactivity; social network analysis; controller; budget –interactivité; analyse de réseau social; contrôleur de gestion (search for similar items in EconPapers)
Date: 2007-09
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00483765
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Published in Finance Contrôle Stratégie, 2007, 10 (3), pp.161-184

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00483765

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