Les directeurs commerciaux face au processus budgétaire

Madeleine Besson (madeleine.besson@imt-bs.eu), Hélène Löning 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 Löning: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
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: Budget participation; Evaluation; Budget emphasis; Slack; Sales and marketing managers; Reliance on Accounting Performance Measures; Directeurs commerciaux; Pression budgétaire; Participation budgétaire (search for similar items in EconPapers)
Date: 2004-05-13
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592971v1
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Published in 25ème congrès de l'Association francophone de comptabilité (AFC). "Normes et Mondialisation", Association francophone de comptabilité (AFC), May 2004, Orléans, France. pp.CD-Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00592971

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