L’explication de la diversité des pratiques budgétaires ; une approche contingente

This paper examines issues related to the explanation of the budgeting practices variety. The framework chosen to explain diversity is the contingency theory. It gives us the opportunity to determinate the explanatory factors of budgeting practices: uncertainty, technology, organization, and strategy. Keywords : budget, budgeting, contingency theory, management control

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Year of publication:	2002
Authors:	Sponem, Samuel
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	budget \| budgeting \| contingency theory \| management control \| processus budgétaire \| théorie de la contingence \| contrôle de gestion

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Extent:	application/pdf
Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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