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Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles

  • Samuel Sponem

    ()

    (HEC Montréal)

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    (VF)Comment expliquer la diversité des pratiques de contrôle budgétaire? Cette recherche s’appuie sur les cadres contingent et néo-institutionnel pour explorer cette diversité. Des données ont été collectées auprès de 246 contrôleurs de gestion et directeurs administratifs ou financiers. Nous montrons que la prise en compte du contexte institutionnel permet une meilleure explication de la diversité des pratiques de contrôle budgétaire que les facteurs de contingence classiques. Nos résultats suggèrent que le contrôle budgétaire peut ainsi être envisagé comme un dispositif qui aide les organisations à se légitimer dans certains environnements institutionnels.(VA)How can we explain the diversity of budgetary control practices? This research, based on contingency and new institutional theories, explores the reasons that underscore such diversity. Data have been collected from 246 management controllers or CFOs. We show that taking into account institutional factors (belonging to a parent corporation, type of shareholder and functional background of the CEO) allows for a better understanding of budgetary control diversity than traditional contingency factors (environment uncertainty, technology, decentralization and strategy). We suggest that budgetary control can be seen as a device that helps organizations to be legitimated in specific institutional environments.

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

    Volume (Year): 13 (2010)
    Issue (Month): 3 (September)
    Pages: 115-153.

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    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q3:p:115-153.
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