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La gestion sans budget ou l'alignement de la finance sur la stratégie

  • Vassili Joannides

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

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    This paper seeks to contribute to the literature on Beyond Budgeting. For that purpose, it addresses the question of whether the Beyond Budgeting philosophy can be characterised as the alignment of finance with strategy. In BBRT publications, the latter is presented as such and always remains undefined. Therefore, the 10 principles developed will be informed with the strategy-focused organisation. Then, this conceptual assemblage is applied to the best-known example of beyond budgeting in practice, i.e. Svenska Handelsbanken. Beyond Budgeting cannot be understood without strong links to strategy.

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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00650532.

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    Date of creation: 10 May 2011
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    Handle: RePEc:hal:gemptp:hal-00650532
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650532
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    1. Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Economics Papers from University Paris Dauphine 123456789/1094, Paris Dauphine University.
    2. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
    3. Berland, Nicolas, 2008. "Peut-on gérer sans budget ?," Economics Papers from University Paris Dauphine 123456789/808, Paris Dauphine University.
    4. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    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. Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Economics Papers from University Paris Dauphine 123456789/354, Paris Dauphine University.
    7. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-00340451, HAL.
    8. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    9. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print halshs-00459462, HAL.
    10. Alcouffe, Simon & Berland, Nicolas & Levant, Yves, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Economics Papers from University Paris Dauphine 123456789/12245, Paris Dauphine University.
    11. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
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