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Comment Peut-On Gerer Sans Budget ?

Author

Listed:
  • Nicolas Berland

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

Abstract

La remise en cause du processus budgétaire s'est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d'entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des pratiques à l'oeuvre. Au travers du cas d'une entreprise, nous proposons dans cet article, de faire ressortir les caractéristiques essentielles de " sa " gestion sans budget.

Suggested Citation

  • Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
  • Handle: RePEc:hal:journl:halshs-00584438
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584438
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00584438/document
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    References listed on IDEAS

    as
    1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    2. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    3. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    4. repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
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