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Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social

  • Fabienne Villesèque-Dubus

    ()

    (Université de Perpignan)

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    (VF)Divers aspects de l’interactivité des systèmes budgétaires ont été récemment développés en contrôle de gestion. À l’aide d’une étude de cas s’appuyant sur la méthode d’analyse de réseau social, cette recherche a pour but de comprendre quelles sont les relations intra-organisationnelles qui accompagnent le processus budgétaire, et quels sont les effets intégrateurs des budgets. L’importance du rôle d’acteurs-clés tels que le contrôleur de gestion et le directeur de production dans les mécanismes de diffusion d’information et d’objectifs ainsi que de création de cohésion est soulignée.(VA)Several characteristics of the interactivity in budgetary systems have recently been studied in management control. Based on a case study with social network analysis, this research aims at understanding the nature of the intraorganizational interactions which accompany the budgetary process and the integrative effect of budgets. The importance of the role of key actors such as the controller and manufacturing director in the mechanisms of information and goals sharing and of cohesion creation is emphasized.

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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 10 (2007)
    Issue (Month): 3 (September)
    Pages: 161-184

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    Handle: RePEc:dij:revfcs:v:10:y:2007:i:q3:p:161-184
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    1. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    2. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 737-766, November.
    3. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
    4. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    5. 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.
    6. 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.
    7. Berland, Nicolas, 2008. "Peut-on gérer sans budget ?," Economics Papers from University Paris Dauphine 123456789/808, Paris Dauphine University.
    8. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
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