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Article Dans Une Revue Management Accounting Research Année : 2016

Exploring differences in budget characteristics, roles and satisfaction: A configurational approach

Samuel Sponem
Caroline Lambert
  • Fonction : Auteur

Résumé

This study proposes a taxonomy of budget configurations. Combining a qualitative analysis and a cluster analysis, we identify five patterns of budget design and budget use: the yardstick budget, the coercive budget, the interactive budget, the loose budget and the indicative budget. Our taxonomy of budget configurations allows us to describe complex arrangements that arise in practice. We observe that the budget is less criticized when the level of participation, the level of involvement of managers and the importance assigned to action plans during budget negotiations are high. This study refines the representation of budgetary practices, opening the way to a better understanding of the practice of budgeting.
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Dates et versions

hal-01479940 , version 1 (01-03-2017)

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Samuel Sponem, Caroline Lambert. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research, 2016, 30, pp.47 - 61. ⟨10.1016/j.mar.2015.11.003⟩. ⟨hal-01479940⟩
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