Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

Based on prior accounting literature and Simons’ framework (1990, 1995), the authors explore the use of budgets in PEU situations in a qualitative study. They conducted a field-based study and interviewed 14 senior sales and marketing managers from various industries, using projective techniques imported from psychological research.

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Year of publication:	2008-04-01
Authors:	Löning, Hélène ; Besson, M. ; Mendoza, Carla
Institutions:	HEC Paris (École des Hautes Études Commerciales)
Subject:	budgeting \| uncertainty \| perceived environmental uncertainty (PEU) \| interactive control system (ICS) \| sales and marketing managers

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Extent:	application/pdf
Series:	Les Cahiers de Recherche.
Type of publication:	Book / Working Paper
Language:	English
Notes:	The text is part of a series Les Cahiers de Recherche - Groupe HEC Number 897 50 pages
Classification:	D81 - Criteria for Decision-Making under Risk and Uncertainty
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005011682