La diversité des pratiques budgétaires dans les entreprises au Maroc: une étude empirique utilisant la théorie de la contingence

Azzouz Elhamma ()
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Azzouz Elhamma: EDG - EDG rabat - faculté de rabat agdal

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Abstract: This article aims to present the results of an empirical study conducted among 62 companies based in Morocco on three budgetary practices: budgetary participation, budgetary control and budgetary evaluation. This research is conducted by using the contingency theory. Four contingency factors were used: size, strategy, organizational decentralization and environmental uncertainty. The main results show that a participative budgetary process is adopted more by prospector firms and businesses operating in an uncertain environment. A developed budgetary control and a budgetary evaluation system based on the achievement of the budget targets are adopted by large companies and decentralized enterprises.

Keywords: incertitude environnementale; Pratiques budgétaires; théorie de la contingence; taille; stratégie; décentralisation organisationnelle; incertitude environnementale. (search for similar items in EconPapers)
Date: 2011
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Published in RMCG, 2011, Numéro double 2/3, pp.157-184

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00614717

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