The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...

Le budget est de plus en plus critiqué. Certains suggèrent même qu'il puisse être abandonné. Cela marquerait l'échec d'un outil apparu dans les années 1930 et qui avait connu un grand succès depuis. Il est encore trop tôt pour savoir si les critiques conduiront à sa disparition. Mais...

This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it...

This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it...

Comme l'ont montré de précédents travaux, le contrôle budgétaire s'est développé dans un environnement peu turbulent. La question de sa fonction au regard de ce contexte particulier se pose alors. La comparaison avec l'environnement qu'il rencontre aujourd'hui est source de réflexion...