IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899383.html
   My bibliography  Save this paper

La Pratique De La Participation Budgetaire Dans Un Pays Du Sud : Attitudes & Barrieres

Author

Listed:
  • Anissa Dakhli

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

Among the difficulties of Tunisian companies' management, those related to the difficulty in practicing a real budgetary participation are not the least. The author, based on a case study in a Tunisian industrial group explains why there is no reason to be surprised by reluctance to this budgetary practice directly generated by certain factors related to the individual and the group.

Suggested Citation

  • Anissa Dakhli, 2014. "La Pratique De La Participation Budgetaire Dans Un Pays Du Sud : Attitudes & Barrieres," Post-Print hal-01899383, HAL.
  • Handle: RePEc:hal:journl:hal-01899383
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899383
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899383/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    2. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    3. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    4. Philippe d' Iribarne & Alain Henry & Jean-Pierre Segal & Sylvie Chevrier & Tatjana Globokar, 1998. "Cultures et mondialisation - Gérer par-delà les frontières," Post-Print hal-00262678, HAL.
    5. repec:dau:papers:123456789/3234 is not listed on IDEAS
    6. Samuel Sponem & Caroline Lambert, 2010. "Pratiques budgétaires, rôles et critiques du budget. Perception des DAF et des contrôleurs de gestion," Post-Print halshs-00465671, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
    2. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    3. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
    4. Williams, Christopher & van Triest, Sander, 2009. "The impact of corporate and national cultures on decentralization in multinational corporations," International Business Review, Elsevier, vol. 18(2), pages 156-167, April.
    5. Mohamed Abdirahman Abdulle & Dayah Abdi Kulmie & Mukhtar Sheikh Hussein, 2023. "Improving Job Performance through Budget Participation: Case of Higher Education Institutions," Journal of Entrepreneurship and Business Innovation, Macrothink Institute, Journal of Entrepreneurship and Business Innovation, vol. 10(2), pages 1-38, December.
    6. Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
    7. Nguyen, Thi Tuyet Mai, 2017. "An examination of independent directors in Vietnam," OSF Preprints ay6dv, Center for Open Science.
    8. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    9. Marco Giovanni Rizzo, 2014. "La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 9-34.
    10. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    11. Rouziès, Dominique & Onyemah, Vincent & Panagopoulos, Nikolaos, 2008. "How HRM control affects boundary-spanning employees’ behavioural strategies and satisfaction : The moderating impact of cultural performance orientation," HEC Research Papers Series 895, HEC Paris.
    12. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    13. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.
    14. Hèla Yousfi, 2023. "Redessiner les relations Etat/collectivités locales en Tunisie : enjeux socio-culturels et institutionnels du projet de décentralisation," Working Papers hal-04004233, HAL.
    15. MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001. "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," HEC Research Papers Series 724, HEC Paris.
    16. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
    17. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    18. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    19. Ulrike Schuerkens, 2021. "The development of management education in sub-Saharan Africa: The example of Senegal [L'essor de l'enseignement du management en Afrique au Sud du Sahara]," Post-Print hal-03151086, HAL.
    20. Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899383. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.