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Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”

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)

  • Yves Levant

    (SKEMA Business School)

  • Vassili Joannides

    (EESC-GEM Grenoble Ecole de Management)

Abstract

This paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The study focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of the environment supported the implementation of budgeting. Since 1990, the turbulence of the environment has generated a feeling that it should be abandoned. Secondly budgets contributed to the emancipation of managers. Since 1990, they have been deemed as rigid frameworks preventing managers from acting freely.

Suggested Citation

  • 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 hal-01661710, HAL.
    • Handle: RePEc:hal:journl:hal-01661710
    Note: View the original document on HAL open archive server: https://hal.science/hal-01661710
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    References listed on IDEAS

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