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Commercial managers faced with the budget process
[Les directeurs commerciaux face au processus budgétaire]

Author

Listed:
  • Madeleine Besson

    (IMT-BS - MMS - Département Management, Marketing et Stratégie - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

  • Hélène Loning

    (HEC Paris - Ecole des Hautes Etudes Commerciales)

  • Carla Mendoza

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

This study relies on an exploratory approach based on in-depth interviews with 14 commercial directors, in order to explore the dimensions of budget emphasis, also referred to as Reliance on Accounting Performance Measures (RAPM). It analyses the relationships between budget emphasis and budget participation and examines the consequences of budget emphasis on managers' behaviour.

Suggested Citation

  • Madeleine Besson & Hélène Loning & Carla Mendoza, 2004. "Commercial managers faced with the budget process [Les directeurs commerciaux face au processus budgétaire]," Post-Print hal-02527908, HAL.
    • Handle: RePEc:hal:journl:hal-02527908
    DOI: 10.3917/cca.102.0125
    as

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