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hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorBerland, Nicolas*
dc.date.accessioned2012-04-07T08:33:25Z
dc.date.available2012-04-07T08:33:25Z
dc.date.issued2001
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/8784
dc.language.isoenen
dc.subjectFranceen
dc.subjectContingencyen
dc.subjectTurbulenceen
dc.subjectEconomic environmenten
dc.subjectBudgetary controlen
dc.subject.ddc657en
dc.subject.classificationjelQ.Q5.Q56en
dc.subject.classificationjelM.M4.M41en
dc.titleEnvironmental turbulence and the functions of budgetary controlen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenWhile budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop budgetary control, companies have implemented strategies that have reduced risks and hence improved their ability to make accurate forecasts. Such strategies have taken many forms and varied from one firm to another. They materialized as various types of agreement, including cartels, through strategies to effect market leadership, or via policies of nationalization. In those companies where the environment was stable and risk limitation was not important, budgetary control could be used for various internal purposes. In this respect, the analysis of the management of companies helps us to identify the purposes for which budgetary control is utilized. It is found that budgetary control allows for greater expansion opportunities and provides the means to strengthen the control of management within major companies. Our observations highlight a contradictory aspect of budgetary control: while it is relevant within an unstable environment, it performs best in an environment which is highly managed.en
dc.relation.isversionofjnlnameAccounting, Business and Financial History
dc.relation.isversionofjnlvol11en
dc.relation.isversionofjnlissue1en
dc.relation.isversionofjnldate2011
dc.relation.isversionofjnlpages59-77en
dc.relation.isversionofdoi10.1080/09585200010015031en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherTaylor & Francisen
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.description.halcandidateoui
dc.description.readershipRecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.identifierhal-01667166*
hal.version1*
hal.update.actionupdateMetadata*
hal.author.functionaut


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