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La gestion sans budget ou l'alignement de la finance sur la stratégie

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  • Vassili Joannides

    (GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management)

Abstract

This paper seeks to contribute to the literature on Beyond Budgeting. For that purpose, it addresses the question of whether the Beyond Budgeting philosophy can be characterised as the alignment of finance with strategy. In BBRT publications, the latter is presented as such and always remains undefined. Therefore, the 10 principles developed will be informed with the strategy-focused organisation. Then, this conceptual assemblage is applied to the best-known example of beyond budgeting in practice, i.e. Svenska Handelsbanken. Beyond Budgeting cannot be understood without strong links to strategy.

Suggested Citation

  • Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    • Handle: RePEc:hal:gemptp:hal-00650532
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650532
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    References listed on IDEAS

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