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Pratiques budgétaires, rôles et critiques du budget. Perception des DAF et des contrôleurs de gestion

Author

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  • Samuel Sponem
  • Caroline Lambert

Abstract

The aim of this paper is to propose a typology of budgetary practices in order to better understand the roles of the budget and critiques made to it. Thanks to a taxonomy of the practices of 269 French firms and a typology, five budgetary styles are highlighted: the tight budget, the diagnostic budget, the interactive budget, the loose budget and the indicative budget. These styles mainly vary according to the level of implication of the hierarchy in the budgetary process, to whether or not the budget is used as a performance evaluation tool, and to the possibility of revising the budget during the year. This article develops a configurational approach of the budget and shows that budgetary roles and critics depend on the style of budgetary practices chosen by organizations.

Suggested Citation

  • Samuel Sponem & Caroline Lambert, 2010. "Pratiques budgétaires, rôles et critiques du budget. Perception des DAF et des contrôleurs de gestion," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 159-194.
    • Handle: RePEc:cai:accafc:cca_161_0159
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