IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_093_0169.html
   My bibliography  Save this article

Organisation matricielle et coordination transversale : le budget demeure l'outil privilégié

Author

Listed:
  • Catherine Thomas

Abstract

Horizontal coordination reinforces actors? autonomy and their necessary cooperation in the production process. It completely undermines two fundamental hypotheses of traditional management control : the global performance as a simple sum of local performances and the principle of individual responsability. The objective of this article is therefore to analyse, on the example of a european industrial group division, the condition under which the budgetary process becomes a vector of the introduction of horizontal coordination.

Suggested Citation

  • Catherine Thomas, 2003. "Organisation matricielle et coordination transversale : le budget demeure l'outil privilégié," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 169-187.
    • Handle: RePEc:cai:accafc:cca_093_0169
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_093_0169
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2003-3-page-169.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Simon Alcouffe & Marie-José Avenier, 2007. "Quels repères pour la mise en oeuvre d'un schéma de pilotage fondé sur une logique "strategico-opérationnelle" dans une entreprise de services de réseau ?," Post-Print halshs-00192182, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_093_0169. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.