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La Pratique De La Participation Budgetaire Dans Un Pays Du Sud : Attitudes & Barrieres

Author

Listed:
  • Anissa Dakhli

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

Among the difficulties of Tunisian companies' management, those related to the difficulty in practicing a real budgetary participation are not the least. The author, based on a case study in a Tunisian industrial group explains why there is no reason to be surprised by reluctance to this budgetary practice directly generated by certain factors related to the individual and the group.

Suggested Citation

  • Anissa Dakhli, 2014. "La Pratique De La Participation Budgetaire Dans Un Pays Du Sud : Attitudes & Barrieres," Post-Print hal-01899383, HAL.
    • Handle: RePEc:hal:journl:hal-01899383
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899383
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    References listed on IDEAS

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    1. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    2. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    3. Samuel Sponem & Caroline Lambert, 2010. "Pratiques budgétaires, rôles et critiques du budget. Perception des DAF et des contrôleurs de gestion," Post-Print halshs-00465671, HAL.
    4. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    5. Philippe d' Iribarne & Alain Henry & Jean-Pierre Segal & Sylvie Chevrier & Tatjana Globokar, 1998. "Cultures et mondialisation - Gérer par-delà les frontières," Post-Print hal-00262678, HAL.
    6. repec:dau:papers:123456789/3234 is not listed on IDEAS
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