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Facteurs Influencant L'Importance De La Gestion Budgetaire Au Sein Du Controle Organisationnel

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  • Isabelle Gignon-Marconnet

    (RMS - Reims Management School)

Abstract

This paper aims to analyze the diversity of centrality levels of budgets for organizational control. Centrality refers to the relative importance of budgets (their utility, with regards to their roles, compared to those of other management control means) and to the articulation of budgets with other management control means. On the basis of 24 interviews of chief financial or management control officers, we propose a typology of centrality levels of budgets and we identify factors that influence them. In particular, it appears that centrality and utility don't always go together and that a traditional use of budgets as means to strictly control financial results tends to harm centrality level of budgets when other control mechanisms exist.

Suggested Citation

  • Isabelle Gignon-Marconnet, 2014. "Facteurs Influencant L'Importance De La Gestion Budgetaire Au Sein Du Controle Organisationnel," Post-Print hal-01899194, HAL.
    • Handle: RePEc:hal:journl:hal-01899194
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899194
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    References listed on IDEAS

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