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Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles

Author

Listed:
  • Samuel Sponem

    (HEC Montréal - HEC Montréal)

Abstract

How can we explain the diversity of budgetary control practices? This research, based on contingency and new institutional theories, explores the reasons that underscore such diversity. Data have been collected from 246 management controllers or CFOs. We show that taking into account institutional factors (belonging to a parent corporation, type of shareholder and functional background of the CEO) allows for a better understanding of budgetary control diversity than traditional contingency factors (environment uncertainty, technology, decentralization and strategy). We suggest that budgetary control can be seen as a device that helps organizations to be legitimated in specific institutional environments.

Suggested Citation

  • Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Post-Print halshs-00797204, HAL.
    • Handle: RePEc:hal:journl:halshs-00797204
    as

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    Cited by:

    1. François-Xavier Mayegle & Georges Wandji, 2017. "The Influence of Environmental Contingency on Management Control Practices in Economies Without Financial Markets: The Case of Cameroon," Noble International Journal of Economics and Financial Research, Noble Academic Publsiher, vol. 2(7), pages 98-112, July.

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