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Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget

Author

Listed:
  • Nicolas Berland

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

  • Yves Levant

    (Gremco - Université de Lille, Sciences et Technologies)

  • Simon Alcouffe

    (ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT)

Abstract

The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can symmetrically compare the rhetoric that has accompanied its birth with the one developed in order to suggest its abandonment. Interestingly, they are in many ways very similar. In the name of environment uncertainty and managers' empowerment, the budget has alternatively appeared as a solution or a dead-end. We propose an explanation of this phenomenon in the discussion of the paper.

Suggested Citation

  • Nicolas Berland & Yves Levant & Simon Alcouffe, 2009. "Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print halshs-00340169, HAL.
    • Handle: RePEc:hal:journl:halshs-00340169
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340169
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    Cited by:

    1. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    2. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    3. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
    4. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    5. Paolo Popoli, 2021. "Designing Management Control Systems: Systemic vs Sectoral Approach," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(6), pages 130-130, July.

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