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La diversité des pratiques budgétaires dans les entreprises au Maroc : une étude empirique utilisant la théorie de la contingence

Author

Listed:
  • Azzouz Elhamma

    (EDG - EDG rabat - faculté de rabat agdal)

Abstract

This article aims to present the results of an empirical study conducted among 62 companies based in Morocco on three budgetary practices: budgetary participation, budgetary control and budgetary evaluation. This research is conducted by using the contingency theory. Four contingency factors were used: size, strategy, organizational decentralization and environmental uncertainty. The main results show that a participative budgetary process is adopted more by prospector firms and businesses operating in an uncertain environment. A developed budgetary control and a budgetary evaluation system based on the achievement of the budget targets are adopted by large companies and decentralized enterprises.

Suggested Citation

  • Azzouz Elhamma, 2011. "La diversité des pratiques budgétaires dans les entreprises au Maroc : une étude empirique utilisant la théorie de la contingence," Post-Print halshs-00614717, HAL.
    • Handle: RePEc:hal:journl:halshs-00614717
    as

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