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Le principe de protection de la confiance légitime en droit communautaire : genèse d'un nouveau principe général du droit
| Content Provider | Semantic Scholar |
|---|---|
| Author | Train, Frédéric |
| Copyright Year | 2008 |
| Abstract | The research is revisiting the place of budgets among other management control devices in a contexte of increasing use of non-accounting control tools. A general model explaining the relative place of budgets is build up and tested through a cross-sectional survey on French companies. The model is suggested after studying the historical factors having influenced the induction of budgets in the private sector management practices. Adopting a contingency approach we use insights from the behavioural accounting theory to transform historical factors into contextual variables and explain the relative importance of budgets upon scorecards. Results are supporting the theory on the contingent place of budgets. However, little support is provided for the linear, mediation-effects contingency tested through a structural equation model. Best performing companies adapt their budgeting systems to the influence of contingency factors (perceived environmental uncertainty, quality driven strategies and progressive leadership styles) on a configurative, non linear pattern. Conflicting actions of context factors engender selective fit of the budget system importance and scope. Through, extreme "beyond budgeting" practices seemed inefficient even when contextual factors should be more favourable to implement it. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.diffusiontheses.fr/attachment.php?id_attachment=646 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
