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"Succès" et "échec" d'un outil de gestion : Le cas de la naissance des budgets et de la gestion sans budget

Author

Listed:
  • Simon Alcouffe

    (EM - EMLyon Business School)

  • Nicolas Berland

    (Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres)

  • Yves Levant

    (Université de Lille)

Abstract

The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can symmetrically compare the rhetoric that has accompanied its birth with the one developed in order to suggest its abandonment. Interestingly, they are in many ways very similar. In the name of environment uncertainty and managers'empowerment, the budget has alternatively appeared as a solution or a dead-end. We propose an explanation of this phenomenon in the discussion of the paper.

Suggested Citation

  • 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-02311735, HAL.
    • Handle: RePEc:hal:journl:hal-02311735
    DOI: 10.3166/rfg.188-189.291-306
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    Cited by:

    1. Paolo Popoli, 2021. "Designing Management Control Systems: Systemic vs Sectoral Approach," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(6), pages 130-130, July.

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