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L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources

  • Pierre-Laurent Bescos

    ()

    (Edhec Business School - Edhec Business School)

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    L'utilité des budgets est parfois remise en cause dans un contexte de crise, caractérisé notamment par une forte incertitude et des fluctuations d'activité importantes dans certains secteurs. Dans ce contexte que nous connaissons actuellement, il semble que la relation entre les objectifs et les ressources nécessaires pour les atteindre soit remise en cause en permanence. Ce lien sera examiné dans cette communication à l'aide d'études de cas portant sur différents contextes et modes d'organisation. Il s'agira alors d'identifier quelles sont les caractéristiques qui peuvent éventuellement permettre l'adaptation de l'outil budgétaire au contexte de crise et le maintien de son utilité.

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    Paper provided by HAL in its series Post-Print with number hal-00646747.

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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:journl:hal-00646747
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646747/en/
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    1. 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.
    2. 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.
    3. Berland, Nicolas, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Economics Papers from University Paris Dauphine 123456789/1370, Paris Dauphine University.
    4. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    5. 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.
    6. Joannides, Vassili, 2009. "Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/3097 edited by Berland, Nicolas, May.
    7. Charreire-Petit, Sandra & Huault, Isabelle, 2001. "Le constructivisme dans la pratique de recherche : une évaluation à partir de seize thèses de doctorat," Economics Papers from University Paris Dauphine 123456789/6691, Paris Dauphine University.
    8. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    9. Berland, Nicolas, 2008. "Peut-on gérer sans budget ?," Economics Papers from University Paris Dauphine 123456789/808, Paris Dauphine University.
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