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L'HISTOIRE DU CONTROLE BUDGETAIRE EN FRANCE
Les fonctions du contrôle budgétaire, influences de l'idéologie, de l'environnement et du management stratégique

Abstract : Budgetary control has been developing in France since the 1930's. However, as shown in the current papers budgetary control was not widespread in 1960. We can find some explanations of this point if we examine ideological institutions supporting budgetary control development. The rate of growth of budgetary control has been influenced by changes in ideology. New modes of social control associated with budgetary control have substituted the social control of paternalism. Development of budgetary control has been baseded on ideological roots including corporatism, technocratic values and human relations.

Forecasts were rapidly perceived as being one of the most important difficulties in making budgetary control. So it has apparently been developed in a very placid environment. Companies using budgets have reduced uncertainty with cartels, monopolies and long term contracts or by exploiting the rate of high growth. These attitudes have created opportunities to increase higher delegation and have made the growth of big companies much easier.

According to extensive research, budgetary functions are numerous and sometimes contradictory. Companies can use budgetary control in different ways depending on managers' beliefs and the difficulties they confront. These attitudes can be interpreted in strategic management terms. This latter variable can help us to define three ways of budgeting : control for anticipations, control for coordination and control for evaluation.
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https://tel.archives-ouvertes.fr/tel-00273406
Contributor : Nicolas Berland <>
Submitted on : Tuesday, April 15, 2008 - 11:44:03 AM
Last modification on : Wednesday, October 14, 2020 - 4:01:13 AM
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Nicolas Berland. L'HISTOIRE DU CONTROLE BUDGETAIRE EN FRANCE
Les fonctions du contrôle budgétaire, influences de l'idéologie, de l'environnement et du management stratégique. Sciences de l'Homme et Société. Université Paris Dauphine - Paris IX, 1999. Français. ⟨tel-00273406⟩

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