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La plasticité du budget dans les sociétés cotées : l'utilité et la crédibilité de l'outil et de ses usages en question ?

Miroir-Lair, Isabelle ; Fimbel, Éric ; Jardat, Rémi

Institut de socio-économie des entreprises et des organisations (Écully, Rhône). recherches en sciences de gestion, 2015-01 (107), p.87

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Título:
La plasticité du budget dans les sociétés cotées : l'utilité et la crédibilité de l'outil et de ses usages en question ?
Autor: Miroir-Lair, Isabelle ; Fimbel, Éric ; Jardat, Rémi
Assuntos: Accountability ; Budgets ; Closely held corporations ; Leadership ; Resource allocation ; Studies
É parte de: Institut de socio-économie des entreprises et des organisations (Écully, Rhône). recherches en sciences de gestion, 2015-01 (107), p.87
Descrição: Company leaders mobilize and stage the budget tool in numerous situations: to express their intentions in figures, to mobilize teams, to allocate resources and check how they are used, but also to communicate with shareholders, analysts, etc. Can the budget, pulled between a wide variety of often contradictory expectations (to present accounts honestly and/or to win over third parties), continue to fulfil its role or does it lead to lose its nature and its credibility? In addition to a short literature review, we investigate the plasticity of budgets using an empirical study of several dozen of SBF 250 listed companies.
Editor: Écully: Institut de Socio-Économie des Entreprises et des Organisations (ISEOR)
Idioma: Francês

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