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Vers une transversalisation des budgets : un essai d'observation et d'interprétation


  • Fabienne Villesèque-Dubus

    () (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)


The objective of this paper is to study the conception and use of budgetary systems. A survey driven with 63 manufacturing firms of the DFCG Association gave information about the diversity of budgetary pratics. This study emphasizes complementarities about the conception and use of traditional budgets and cross-functional budgets. Equally, it underlines complementarities between the use for the diagnostic control and the use for the strategic control.

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  • Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
  • Handle: RePEc:hal:journl:halshs-00483762
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    References listed on IDEAS

    1. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie,, vol. 7(4), pages 37-58, December.
    2. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    3. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    5. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 49-61, January.
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    Cited by:

    1. Simon Doucet & Olivier De La Villarmois, 2007. "Repenser le budget : la voie de l'informatique décisionnelle," Post-Print halshs-00543117, HAL.


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