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Vers une transversalisation des budgets : un essai d'observation et d'interprétation

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Author Info

  • Fabienne Villesèque-Dubus

    ()
    (CREGOR - Centre de Recherche sur la Gestion des Organisations - Université Montpellier II - Sciences et Techniques du Languedoc : EA731)

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    Abstract

    Cet article étudie les modes de conception et d'utilisation des systèmes budgétaires transversaux. Une enquête par questionnaire menée auprès de 63 entreprises industrielles membres de la DFCG a permis d'appréhender la diversité des pratiques associées à ces budgets. Cette étude souligne en particulier de possibles complémentarités dans les modes de conception des systèmes budgétaires classiques et transversaux. Elle met également l'accent sur des complémentarités relatives aux modes d'utilisation des systèmes budgétaires transversaux. Ces systèmes apparaissent en effet associés à une double mission, stratégique d'une part, et pour le contrôle des responsabilités et des performances d'autre part.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/48/37/62/PDF/Villeseque-cca2005.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00483762.

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    Date of creation: Dec 2005
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    Publication status: Published, Comptabilité Contrôle Audit, 2005, 2, tome 11, 127-148
    Handle: RePEc:hal:journl:halshs-00483762

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00483762/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: transversalité; systèmes budgétaires; interactions; contrôle de diagnostic; contrôle interactif;

    References

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    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.:
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    1. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    2. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    3. 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.
    4. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 49-61, January.
    5. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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    Cited by:
    1. Simon Doucet & Olivier De La Villarmois, 2007. "Repenser le budget : la voie de l'informatique décisionnelle," Post-Print halshs-00543117, HAL.

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