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Comment peut-on gérer sans budget ?

Author

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  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We're presenting in this paper a case study to explain some characteristics of the "beyond budgeting" process.

Suggested Citation

  • Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
    • Handle: RePEc:hal:journl:hal-01667137
    Note: View the original document on HAL open archive server: https://hal.science/hal-01667137
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    References listed on IDEAS

    as
    1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    2. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    3. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    4. repec:dau:papers:123456789/3234 is not listed on IDEAS
    5. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-01667157, HAL.

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