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Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

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Author Info
Löning, Hélène ()
Besson, M.
Mendoza, Carla
Abstract

Based on prior accounting literature and Simons’ framework (1990, 1995), the authors explore the use of budgets in PEU situations in a qualitative study. They conducted a field-based study and interviewed 14 senior sales and marketing managers from various industries, using projective techniques imported from psychological research.

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Publisher Info
Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 897.

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Length: 50 pages
Date of creation: 01 Apr 2008
Date of revision:
Handle: RePEc:ebg:heccah:0897

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
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Related research
Keywords: budgeting; uncertainty; perceived environmental uncertainty (PEU); interactive control system (ICS); sales and marketing managers;

Find related papers by JEL classification:
D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

This paper has been announced in the following NEP Reports:

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  1. Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne, 1995. "Measurement, evaluation and reward of profit center managers: A cross-cultural field study," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 619-638. [Downloadable!] (restricted)
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  6. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January. [Downloadable!] (restricted)
  7. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April. [Downloadable!] (restricted)
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  11. Williams, John J. & Macintosh, Norman B. & Moore, John C., 1990. "Budget-related behavior in public sector organizations: Some empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 221-246. [Downloadable!] (restricted)
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  14. Roberts, John & Sanderson, Paul & Barker, Richard & Hendry, John, 2006. "In the mirror of the market: The disciplinary effects of company/fund manager meetings," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 277-294, April. [Downloadable!] (restricted)
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