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Organisation matricielle et coordination transversale : le budget demeure l'outil privilégié

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  • Catherine Thomas

Abstract

Horizontal coordination reinforces actors? autonomy and their necessary cooperation in the production process. It completely undermines two fundamental hypotheses of traditional management control : the global performance as a simple sum of local performances and the principle of individual responsability. The objective of this article is therefore to analyse, on the example of a european industrial group division, the condition under which the budgetary process becomes a vector of the introduction of horizontal coordination.

Suggested Citation

  • Catherine Thomas, 2003. "Organisation matricielle et coordination transversale : le budget demeure l'outil privilégié," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 169-187.
    • Handle: RePEc:cai:accafc:cca_093_0169
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    Citations

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    Cited by:

    1. Simon Alcouffe & M.-J. Avenier, 2007. "Quels repères pour la mise en oeuvre d'un schéma de pilotage fondé sur une logique « stratégicoopérationnelle » dans une entreprise de services de réseau ?," Post-Print halshs-00543068, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.

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