La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique
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- Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 37-58, December.
References listed on IDEAS
- Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
- Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
- repec:dau:papers:123456789/3399 is not listed on IDEAS
- Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
- Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
- repec:dau:papers:123456789/808 is not listed on IDEAS
Citations
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Cited by:
- repec:dau:papers:123456789/1486 is not listed on IDEAS
- Lionel Touchais, 2006. "Le contrôle de gestion dans une dynamique de changement : Définition d'un cadre d'analyse," Post-Print halshs-00558383, HAL.
- Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
- Grégory Wegmann, 2009. "Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas," Post-Print halshs-00456216, HAL.
- Dan Constantin Varzaru & Anca Antoaneta Varzaru, 2015. "Adjusting The Human Resources Information System To The Requirements Of Using The Balanced Scorecard," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 222-238.
- Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
- Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
- Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
- 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.
- 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," Post-Print halshs-00340181, HAL.
- 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.
- Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
- Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
- 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.
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More about this item
Keywords
budget; contrôle; management; contrôle diagnostic; contrôle interactif.; contrôle interactif; control; diagnostic control; interactive control;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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