The perception of budgetary control in regulated companies: The case of a French gas distribution company[La perception du pilotage budgétaire dans les entreprises régulées : Cas d’une société française de distribution de gaz]

This study explores the perception of budget management in regulated companies, particularly in comparison to traditional businesses, with the main objectives of analyzing, on the one hand, the different tools implemented for GRDF's budgetary management and, on the other hand, the similarities or differences that will arise with traditional companies. By adopting a qualitative methodology, based on 14 semi-directive interviews, the results of our study have contributed to filling a gap in the literature on budget management in regulated companies. They show that, although the management methods are similar between traditional and regulated companies, the perception and objectives of budget management differ significantly. In regulated companies, budget management is more focused on regulation and long-term stability, whereas in traditional businesses, it is oriented towards financial performance and profitability