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Comment Peut-On Gerer Sans Budget ?

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  • Nicolas Berland

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    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    La remise en cause du processus budgétaire s'est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d'entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des pratiques à l'oeuvre. Au travers du cas d'une entreprise, nous proposons dans cet article, de faire ressortir les caractéristiques essentielles de " sa " gestion sans budget.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/38/PDF/BERLAND.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584438.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584438

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    Related research

    Keywords: contrôle budgétaire; budget; pilotage; management stratégique; CAM-I;

    References

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    1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    2. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    3. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
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    Cited by:
    1. Sponem, Samuel, 2002. "L’explication de la diversité des pratiques budgétaires ; une approche contingente," Economics Papers from University Paris Dauphine 123456789/3234, Paris Dauphine University.

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