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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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    Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la question de recherche suivante : la philosophie de la gestion sans budget peut-elle être caractérisée par l'alignement de la finance sur la strategie ? Dans les publications du BBRT, cette dernière est définie comme une gestion fondée sur l'alignement de la finance et du contrôle sur la stratégie L'alignement n'ayant jamais été défini par le BBRT, les dix principes fondant la gestion sans budget seront lus au travers du prisme de l'organisation centrée sur la stratégie. Une fois comprise la notion de gestion sans budget, celle-ci sera illustrée à l'aide d'un cas très emblématique sur la question : Svenska Handelsbanken. Il est noté ici que la gestion sans budget ne peut pas être comprise sans lien explicite avec la stratégie.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/32/PDF/Joannides.pdf
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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: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:gemptp:hal-00650532
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650532
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. 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.
    2. 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.
    3. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
    4. 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.
    5. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    6. 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.
    7. Berland, Nicolas & Levant, Yves & Joannides, Vassili, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Economics Papers from University Paris Dauphine 123456789/3888, Paris Dauphine University.
    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.
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