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Fonctions Du Controle Budgetaire Et Turbulence

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  • Nicolas Berland

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Comme l'ont montré de précédents travaux, le contrôle budgétaire s'est développé dans un environnement peu turbulent. La question de sa fonction au regard de ce contexte particulier se pose alors. La comparaison avec l'environnement qu'il rencontre aujourd'hui est source de réflexion pour une meilleure compréhension de cet outil.

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  • Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
    • Handle: RePEc:hal:journl:halshs-00587426
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587426
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    References listed on IDEAS

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    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
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    3. Michel Gervais & Gervais Thenet, 1998. "Planification, gestion budgétaire et turbulence," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 57-84, September.
    4. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
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    Cited by:

    1. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," 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. 2(4), pages 259-271, October.
    4. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
    5. Eve, CHIAPELLO & Nicolas, BERLAND, 2003. "The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959," HEC Research Papers Series 778, HEC Paris.
    6. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    7. Eve Chiapello & Nicolas Berland, 2004. "Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960," Post-Print hal-01681033, HAL.
    8. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    9. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-01682182, HAL.
    10. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    11. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
    12. Lionel Touchais, 2001. "Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 215-237, March.
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    16. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
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    18. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.

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