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Le Processus Budgetaire Comme Jeu D'Interactions Organisationnelles

Author

Listed:
  • Fabienne Villesèque

    (MRN-CREGOR-COST - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

Le processus budgétaire a été analysé en contrôle de gestion sous un angle à la fois instrumental et interactif. En s'appuyant sur le modèle interactif, cette communication a pour objet, au travers d'une analyse de réseau menée dans une entreprise industrielle, de caractériser les jeux d'interactions organisationnelles exercés par les acteurs lors du processus budgétaire. L'étude souligne notamment le rôle central et coordinateur du contrôleur de gestion dans la procédure.

Suggested Citation

  • Fabienne Villesèque, 2003. "Le Processus Budgetaire Comme Jeu D'Interactions Organisationnelles," Post-Print halshs-00582821, HAL.
    • Handle: RePEc:hal:journl:halshs-00582821
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582821
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