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L'explication de la diversité des pratiques budgétaires : une approche contingente

Author

Listed:
  • Samuel Sponem

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

Abstract

Cette revue de littérature a pour but de proposer un modèle explicatif des pratiques budgétaires. Le cadre théorique retenu est la théorie de la contingence. Il permet de mettre en évidence un certain nombre de facteurs explicatifs des pratiques budgétaires : l'incertitude, la technologie, l'organisation et la stratégie ; et de donner le sens de l'impact de chaque facteur sur les différents composants du processus budgétaire.

Suggested Citation

  • Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    • Handle: RePEc:hal:journl:hal-00463692
    Note: View the original document on HAL open archive server: https://hal.science/hal-00463692
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    File URL: https://hal.science/hal-00463692/document
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    Citations

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    Cited by:

    1. Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
    2. Anissa Dakhli, 2014. "La Pratique De La Participation Budgetaire Dans Un Pays Du Sud : Attitudes & Barrieres," Post-Print hal-01899383, HAL.
    3. Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
    4. 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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