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Les Apports D'Une Observation Simplifiee Des Pratiques Budgetaires

Author

Listed:
  • Yves Dupuy

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Fabienne Villesèque-Dubus

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

This paper aims at interesting in budgetary practices adaptations in organizations. The goal is precisely to observe practices of 43 firms which belong to the innovative management practices regional observatory in order to observe hypothetical changes in the budget control field. The survey used a simple questionnaire to be translatable by the managers and in order to allow for a long-lasting survey. The aim is to search how this survey can give elementary indications of the assumed role of budgets in rationalization and integrative matters and also about the external image of organizational performance. More generally, budgetary systems do not appear as declining. It is rather changes of their design principles which clearly emerge from the analysis.

Suggested Citation

  • Yves Dupuy & Fabienne Villesèque-Dubus, 2010. "Les Apports D'Une Observation Simplifiee Des Pratiques Budgetaires," Post-Print hal-00481077, HAL.
    • Handle: RePEc:hal:journl:hal-00481077
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481077
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    References listed on IDEAS

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    1. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    2. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    4. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
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