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La Conception Des Systèmes De Contrôle De Gestion : Les Relations Entre Les Budgets Et Les Systemes De Mesure De La Performance

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  • Christophe Germain

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

L'actualité des système de mesure de la performance est étroitement liée au fait que les budgets ne semblent plus en mesure aujourd'hui d'assurer certains rôles qui leur revenaient jusqu'alors. Or curieusement, on constate à la fois que les systèmes de mesure de la performance se développent dans les entreprises et que le budget, pourtant critiqué, est toujours autant sollicité. L'article s'intéresse donc aux interactions entre les deux outils et aux facteurs qui les influencent. Il montre, à partir des résultats d'une rechercheaction, qu'une évolution des budgets est nécessaire pour que les systèmes de mesure de la performance puissent assurer leurs fonctions fondamentales.

Suggested Citation

  • Christophe Germain, 2005. "La Conception Des Systèmes De Contrôle De Gestion : Les Relations Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00581198, HAL.
    • Handle: RePEc:hal:journl:halshs-00581198
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581198
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    Cited by:

    1. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 61-72, January.

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