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Le contrôle budgétaire, outil d’un environnement routinier. Un point de vue historique

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The development of budgetary control in France occurred in a relatively placid environemt, as shown by studies of Saint-Gobain, Pechiney, EDF, Alsthom, Le Matériel Téléphonique and Paris-Lyon-Méditérranée. This observation leads us to reflect on the influence of environment as a contingent factor affecting budgetary control. Previous studies of the subject in the fields of history and management have already established certain benchmarks. The nature of the environment relevant to the study of organizations and the link between environment and budgetary control are examined herein so as to shed light on the cases studied.

Suggested Citation

  • Nicolas Berland, 1998. "Le contrôle budgétaire, outil d’un environnement routinier. Un point de vue historique," Post-Print hal-01334101, HAL.
    • Handle: RePEc:hal:journl:hal-01334101
    as

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