Critiques du budget : une approche contingente (notice n° 380418)
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| fixed length control field | 03356cam a2200349 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119021833.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bescos, Pierre-Laurent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Critiques du budget : une approche contingente |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 61 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ces dernières années, la procédure budgétaire a fait l’objet de nombreuses critiques qui auraient même conduit un certain nombre d’entreprises à aller « au-delà du budget » et à gérer sans budget. Pourtant, plusieurs études récentes montrent que le budget est loin d’être mort dans la plupart des grandes entreprises.Ces constatations contradictoires militent pour une meilleure compréhension des critiques adressées au budget et pour une analyse approfondie des conditions dans lesquelles elles sont formulées. De nombreux travaux ont montré l’effet des variables de contingence sur les systèmes et outils de contrôle. Il est donc raisonnable de penser que, en fonction de situations contingentes différentes, des critiques elles-mêmes différentes puissent être exprimées.À partir d’une enquête par questionnaire, cet article analyse, dans un premier temps, dans quelle mesure les entreprises cautionnent les critiques généralement adressées au budget et observe qu’il existe quatre types de critiques. Dans un second temps, les résultats montrent que le niveau d’incertitude influence fortement l’attitude globalement critique vis-à-vis du processus budgétaire. Les variables de taille, de cotation en Bourse et de stratégie expliquent certaines critiques spécifiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Over the past few years, the budget process has been under attack, even leading some companies to move « beyond budgeting ». However, recent surveys indicate that the budget is still alive and well in almost all large companies.These contradictory results call for a better understanding of the criticism levelled against the budget and for a thorough examination of the conditions in which it is formulated. Several studies have shown that the use of management accounting techniques depends on a number of contingency variables. Thus, one might think that, depending on different contingency circumstances, different critical statements will be expressed.Based on the results of a postal survey, this paper firstly investigates to what extent companies agree with criticisms of budgeting and identifies four main types of criticisms. Secondly, results show a significant relation between criticisms of budgeting and environmental uncertainty. Size, stock market listing and strategy are showed to influence only some specific attitudes towards budgets. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | enquête |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stratégie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie de la contingence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taille |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incertitude |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | survey |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | uncertainty |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | size |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | strategy |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cauvin, Éric |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Langevin, Pascal |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mendoza, Carla |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 10 | 1 | 2004-04-01 | p. 165-185 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2004-1-page-165?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2004-1-page-165?lang=fr&redirect-ssocas=7080</a> |
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