Advanced Search
MyIDEAS: Login

L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources

Contents:

Author Info

  • Pierre-Laurent Bescos

    ()
    (Edhec Business School - Edhec Business School)

Registered author(s):

    Abstract

    L'utilité des budgets est parfois remise en cause dans un contexte de crise, caractérisé notamment par une forte incertitude et des fluctuations d'activité importantes dans certains secteurs. Dans ce contexte que nous connaissons actuellement, il semble que la relation entre les objectifs et les ressources nécessaires pour les atteindre soit remise en cause en permanence. Ce lien sera examiné dans cette communication à l'aide d'études de cas portant sur différents contextes et modes d'organisation. Il s'agira alors d'identifier quelles sont les caractéristiques qui peuvent éventuellement permettre l'adaptation de l'outil budgétaire au contexte de crise et le maintien de son utilité.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/64/67/47/PDF/Bescos.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00646747.

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646747

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646747/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: budget ; gestion sans budget ; crise économique ; ressources;

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 37-58, December.
    2. Charreire-Petit, Sandra & Huault, Isabelle, 2001. "Le constructivisme dans la pratique de recherche : une évaluation à partir de seize thèses de doctorat," Economics Papers from University Paris Dauphine 123456789/6691, Paris Dauphine University.
    3. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    4. Joannides, Vassili, 2009. "Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/3097 edited by Berland, Nicolas, November.
    5. Berland, Nicolas & Joannides, Vassili, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Economics Papers from University Paris Dauphine 123456789/1375, Paris Dauphine University.
    6. 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-00340451, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646747. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.