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Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social

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  • Fabienne Villesèque-Dubus

    (Université de Perpignan)

Abstract

(VF)Divers aspects de l’interactivité des systèmes budgétaires ont été récemment développés en contrôle de gestion. À l’aide d’une étude de cas s’appuyant sur la méthode d’analyse de réseau social, cette recherche a pour but de comprendre quelles sont les relations intra-organisationnelles qui accompagnent le processus budgétaire, et quels sont les effets intégrateurs des budgets. L’importance du rôle d’acteurs-clés tels que le contrôleur de gestion et le directeur de production dans les mécanismes de diffusion d’information et d’objectifs ainsi que de création de cohésion est soulignée.(VA)Several characteristics of the interactivity in budgetary systems have recently been studied in management control. Based on a case study with social network analysis, this research aims at understanding the nature of the intraorganizational interactions which accompany the budgetary process and the integrative effect of budgets. The importance of the role of key actors such as the controller and manufacturing director in the mechanisms of information and goals sharing and of cohesion creation is emphasized.

Suggested Citation

  • Fabienne Villesèque-Dubus, 2007. "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 161-184, September.
    • Handle: RePEc:dij:revfcs:v:10:y:2007:i:q3:p:161-184
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    References listed on IDEAS

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    More about this item

    Keywords

    budget; interactivité; analyse de réseau social; contrôleur de gestion; budget; interactivity; social network analysis; controller.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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