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La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique

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

Budgetary process have been highly criticized for many years. Through seven case studies, this paper tries to assess the relevance of these criticisms. Two answers are defined. First, we show that criticisms are concentrated on few roles attributed to budgets. Second, thanks to a analytic framework borrowed to Simons, we show that criticisms differ according to the use of budgets by managers.

Suggested Citation

  • Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-01667157, HAL.
    • Handle: RePEc:hal:journl:hal-01667157
    Note: View the original document on HAL open archive server: https://hal.science/hal-01667157
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    References listed on IDEAS

    as
    1. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
    2. Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
    3. Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
    4. repec:dau:papers:123456789/3399 is not listed on IDEAS
    5. 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.
    6. Nicolas Berland, 1999. "A quoi sert le contrôle budgétaire ?," Post-Print hal-01667178, HAL.
    7. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    8. repec:dau:papers:123456789/3291 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

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