Budget plasticity in listed companies: challenging the usefulness and credibility of the tool and its uses
Type de matériel :
TexteLangue : français Détails de publication : 2015.
Sujet(s) : Ressources en ligne : Abrégé : Company leaders mobilize and stage the budget tool in numerous situations: to express their intentions in figures, to mobilize teams, to allocate resources and check how they are used, but also to communicate with shareholders, analysts, etc. Can the budget, pulled between a wide variety of often contradictory expectations (to present accounts honestly and/or to win over third parties), continue to fulfil its role or does it lead to lose its nature and its credibility? In addition to a short literature review, we investigate the plasticity of budgets using an empirical study of several dozen of SBF 250 listed companies.
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Company leaders mobilize and stage the budget tool in numerous situations: to express their intentions in figures, to mobilize teams, to allocate resources and check how they are used, but also to communicate with shareholders, analysts, etc. Can the budget, pulled between a wide variety of often contradictory expectations (to present accounts honestly and/or to win over third parties), continue to fulfil its role or does it lead to lose its nature and its credibility? In addition to a short literature review, we investigate the plasticity of budgets using an empirical study of several dozen of SBF 250 listed companies.
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