000			01849cam a2200265 4500500
005			20250121032652.0
041			_afre
042			_adc
100	1	0	_aBescos, Pierre-Laurent _eauthor
700	1	0	_a Cauvin, Éric _eauthor
700	1	0	_a Langevin, Pascal _eauthor
700	1	0	_a Mendoza, Carla _eauthor
245	0	0	_aBudget Criticisms: A Contingent Approach
260			_c2004.
500			_a61
520			_aOver 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			_asurvey
690			_abudget
690			_auncertainty
690			_asize
690			_acontingency theory
690			_astrategy
786	0		_nAccounting Auditing Control | Volume 10 | 1 | 2004-04-01 | p. 165-185 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-165?lang=en&redirect-ssocas=7080
999			_c454203 _d454203