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Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets

Author

Listed:
  • Isabelle Gignon-Marconnet

    (RMS - Reims Management School)

  • Gwenaëlle Nogatchewsky

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'objet de cet article est de proposer une lecture des rôles des accords de partenariat industriel au travers de la littérature sur la gestion budgétaire. L'analyse confirme certains rôles proposés par la littérature inter-organisationnelle (notamment par l'approche relationnelle) et fait aussi apparaître plusieurs rôles et inconvénients non abordés jusque là.

Suggested Citation

  • Isabelle Gignon-Marconnet & Gwenaëlle Nogatchewsky, 2003. "Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets," Post-Print halshs-00582780, HAL.
    • Handle: RePEc:hal:journl:halshs-00582780
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582780v1
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    References listed on IDEAS

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    1. Williamson, Oliver E, 1979. "Transaction-Cost Economics: The Governance of Contractural Relations," Journal of Law and Economics, University of Chicago Press, vol. 22(2), pages 233-261, October.
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    3. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    4. Fabien Blanchot, 1999. "Les accords inter-firmes et concepts associés : une grille de lecture en terme d'interpénétration organisationnelle," Post-Print hal-00160520, HAL.
    5. J.l. Ravix, 1990. "L'émergence de la firme et des coopérations inter-firmes dans la théorie de l'organisation industrielle : Coase et Richardson," Revue d'Économie Industrielle, Programme National Persée, vol. 51(1), pages 202-225.
    6. Bernard Baudry, 1993. "Partenariat et sous-traitance : une approche par la théorie des incitations," Revue d'Économie Industrielle, Programme National Persée, vol. 66(1), pages 51-68.
    7. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    8. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
    9. E. A. Lowe & R. W. Shaw, 1968. "An Analysis Of Managerial Biasing: Evidence From A Company'S Budgeting Process," Journal of Management Studies, Wiley Blackwell, vol. 5(3), pages 304-315, October.
    10. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    11. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
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    Cited by:

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