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Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant

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  • Zouhour Ben Hamadi

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Fabienne Villesèque-Dubus

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

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Suggested Citation

  • Zouhour Ben Hamadi & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant," Post-Print hal-02010369, HAL.
    • Handle: RePEc:hal:journl:hal-02010369
    DOI: 10.3917/inno.043.0223
    Note: View the original document on HAL open archive server: https://hal.science/hal-02010369
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    References listed on IDEAS

    as
    1. Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print halshs-00543246, HAL.
    2. Michel Marchesnay, 2003. "La petite entreprise : sortir de l'ignorance," Revue française de gestion, Lavoisier, vol. 144(3), pages 107-118.
    3. Khan, Arshad M. & Manopichetwattana, Veerachai, 1989. "Models for distinguishing innovative and noninnovative small firms," Journal of Business Venturing, Elsevier, vol. 4(3), pages 187-196, May.
    4. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
    5. Pierre-Laurent Bescos & Éric Cauvin & Pascal Langevin & Carla Mendoza, 2004. "Critiques du budget : une approche contingente," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(1), pages 165-185.
    6. Sébastien Brion & Caroline Mothe & Mareva Sabatier, 2008. "L'impact-clé des modes de management pour l'innovation," Revue française de gestion, Lavoisier, vol. 0(7), pages 177-194.
    7. Arshad M. Khan & V. Manopichetwattana, 1989. "Innovative and Noninnovative Small Firms: Types and Characteristics," Management Science, INFORMS, vol. 35(5), pages 597-606, May.
    8. Pascal Langevin & Pierre-Laurent Bescos & Eric Cauvin & Carla Mendoza, 2004. "Critiques du budget: une approche contingente," Post-Print hal-02312477, HAL.
    9. Vincent Chong & Kar Chong, 1997. "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 268-276.
    10. Thierry Nobre & Noëlle Biron, 2002. "L'ABC à l'hôpital:le cas de la chirurgie infantile," Revue Finance Contrôle Stratégie, revues.org, vol. 5(2), pages 85-105, June.
    11. Scott Holmes & Ian Zimmer, 1994. "The Nature of the Small Firm: Understanding the Motivations of Growth and Non-Growth Oriented Owners," Australian Journal of Management, Australian School of Business, vol. 19(1), pages 97-120, June.
    12. Pierre-Laurent Bescos & Éric Cauvin & Pascal Langevin & Carla Mendoza, 2004. "Critiques du budget : une approche contingente," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 165-185.
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    Cited by:

    1. Ibtissem Hamouda & Damien Talbot, 2018. "Contenu et effets de la proximité institutionnelle : un cas d’enfermement dans l’industrie aéronautique," Post-Print hal-02329612, HAL.
    2. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
    3. Ibtissem Hamouda & Damien Talbot, 2018. "Components and effects of institutional proximity: a lock in evidence in the aeronautical industry [Contenu et effets de la proximité institutionnelle : un cas d'enfermement dans l'industrie aérona," Post-Print hal-02457982, HAL.

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