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Les directeurs commerciaux face au processus budgétaire

Author

Listed:
  • Madeleine Besson

    (IMT-BS - MMS - Département Management, Marketing et Stratégie - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

  • Hélène Löning

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Carla Mendoza

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

This study relies on an exploratory approach based on in-depth interviews with 14 commercial directors, in order to explore the dimensions of budget emphasis, also referred to as Reliance on Accounting Performance Measures (RAPM). It analyses the relationships between budget emphasis and budget participation and examines the consequences of budget emphasis on managers' behaviour.

Suggested Citation

  • Madeleine Besson & Hélène Löning & Carla Mendoza, 2004. "Les directeurs commerciaux face au processus budgétaire," Post-Print halshs-00592971, HAL.
    • Handle: RePEc:hal:journl:halshs-00592971
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592971v1
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    File URL: https://shs.hal.science/halshs-00592971v1/document
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.

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