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Turbulences, crise et budget : Quelques repères historiques

Author

Listed:
  • Nicolas Berland
  • Benjamin Dreveton

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université, IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers)

Abstract

Le budget est souvent perçu comme un instrument central pour le contrôleur de gestion. En période de crise, un réflexe pourrait amener les managers à renforcer son rôle.Un retour sur l'histoire de cet outil aboutit à nuancer ce constat.

Suggested Citation

  • Nicolas Berland & Benjamin Dreveton, 2021. "Turbulences, crise et budget : Quelques repères historiques," Post-Print hal-03273318, HAL.
  • Handle: RePEc:hal:journl:hal-03273318
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