NDLI: Le Processus Budgetaire Comme Processus D'interactions Sociales: Une Approche Par L'analyse De Reseau Social

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Le Processus Budgetaire Comme Processus D'interactions Sociales: Une Approche Par L'analyse De Reseau Social

Content Provider	Semantic Scholar
Author	Villesèque-Dubus, Fabienne
Copyright Year	2007
Abstract	(VF)Divers aspects de l’interactivite des systemes budgetaires ont ete recemment developpes en controle de gestion. A l’aide d’une etude de cas s’appuyant sur la methode d’analyse de reseau social, cette recherche a pour but de comprendre quelles sont les relations intra-organisationnelles qui accompagnent le processus budgetaire, et quels sont les effets integrateurs des budgets. L’importance du role d’acteurs-cles tels que le controleur de gestion et le directeur de production dans les mecanismes de diffusion d’information et d’objectifs ainsi que de creation de cohesion est soulignee.(VA)Several characteristics of the interactivity in budgetary systems have recently been studied in management control. Based on a case study with social network analysis, this research aims at understanding the nature of the intraorganizational interactions which accompany the budgetary process and the integrative effect of budgets. The importance of the role of key actors such as the controller and manufacturing director in the mechanisms of information and goals sharing and of cohesion creation is emphasized.
Starting Page	161
Ending Page	184
Page Count	24
File Format	PDF HTM / HTML
Volume Number	10
Alternate Webpage(s)	https://halshs.archives-ouvertes.fr/halshs-00483765/document
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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