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Comment Peut-On Gerer Sans Budget ?

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  • Nicolas Berland

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

Abstract

La remise en cause du processus budgétaire s'est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d'entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des pratiques à l'oeuvre. Au travers du cas d'une entreprise, nous proposons dans cet article, de faire ressortir les caractéristiques essentielles de " sa " gestion sans budget.

Suggested Citation

  • Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
    • Handle: RePEc:hal:journl:halshs-00584438
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584438
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    References listed on IDEAS

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    1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    2. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    3. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    4. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
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