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À quoi sert le contrôle budgétaire?

Author

Listed:
  • Nicolas Berland

    (Université d'Orléans)

Abstract

Budgetary control is assumed to have many roles. So, these numerous roles can cause discrepancies. But is budgetary control used for every role we assume? To answer this question, we studied the history of budgets and interpreted its uses with the Goold and Campbell's strategic management model.

Suggested Citation

  • Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
    • Handle: RePEc:dij:revfcs:v:2:y:1999:i:q3:p:5-24
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    References listed on IDEAS

    as
    1. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
    2. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    4. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    5. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    6. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Catherine Thomas, 2001. "De La Regulation De Controle Au Pilotage De La Regulation Conjointe Un Nouvel Usage Du Processus Budgetaire Au Sein D'Entreprises Decloisonnees," Post-Print halshs-00584657, HAL.
    2. Eve, CHIAPELLO & Nicolas, BERLAND, 2003. "The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959," HEC Research Papers Series 778, HEC Paris.
    3. repec:dau:papers:123456789/1486 is not listed on IDEAS
    4. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    5. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    6. repec:dau:papers:123456789/1370 is not listed on IDEAS
    7. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
    8. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 37-58, December.
    9. 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.
    10. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    11. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-01667157, HAL.
    12. repec:dau:papers:123456789/3234 is not listed on IDEAS
    13. Lorain, Marie Anne & García Domonte, Aurora & Sastre Peláez, Francisco, 2015. "Traditional budgeting during financial crisis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    14. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    15. Eve Chiapello & Nicolas Berland, 2004. "Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960," Post-Print hal-01681033, HAL.
    16. repec:dau:papers:123456789/1438 is not listed on IDEAS
    17. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    18. repec:dau:papers:123456789/2427 is not listed on IDEAS

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