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Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique

Listed author(s):
  • Christophe Germain


    (Audencia Nantes Ecole de Management)

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    (VF)La recherche s’intéresse aux rapports entre les systèmes budgétaires et les systèmes de mesure de la performance non financière (SMPNF). Les résultats d’une enquête réalisée auprès de 79 grandes entreprises montrent que les deux systèmes se complètent plus qu’ils ne se concurrencent au sein des dispositifs de contrôle de gestion. La complémentarité entre les budgets et les SMPNF est néanmoins conditionnée à la compatibilité des stratégies de contrôle attachées aux deux outils.(VA)The present article examines the relationship between non financial performance measurement systems and budgeting systems. The results of a postal survey covering 79 companies show that budgeting systems and non financial performance measurement systems are complements rather than substitutes. However, their fit crucially depends on the mutual consistency of the control strategies they depend on.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 12 (2009)
    Issue (Month): 4 (December)
    Pages: 143-161

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    Handle: RePEc:dij:revfcs:v:12:y:2009:i:q4:p:143-161.
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    1. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie,, vol. 7(4), pages 37-58, December.
    2. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    3. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie,, vol. 8(3), pages 125-143, September.
    4. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
    5. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    6. Flamholtz, Eric G., 1983. "Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 153-169, May.
    7. Jean-Philippe Denis & Frank Tannery, 2002. "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance Contrôle Stratégie,, vol. 5(3), pages 69-114, September.
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