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Diversité des pratiques budgétaires des entreprises françaises : proposition d'une typologie et analyse des déterminants

Abstract : The goal of this thesis is two-fold: to propose, from data gathered on 286 companies using questionnaires, a scale of measurement and a typology of budgetary practices in French companies; and to explain their diversity by highlighting the main determining factors driving these practices. Using an exploratory study conducted in eleven companies, a measurement model of budgetary practices is constructed. Its statistical validity and reliability are confirmed by exploratory and confirmatory factor analyses. A hierarchical cluster analysis draws out five ideal-types of budgetary practices. Eight internal and external determining factors are then tested. They enable us to develop two models to explain budgetary practices: one based on contingency theory, the other on neo-institutional theory. The findings indicate that budgetary practices also depend on their institutional environment: budgeting is partly a rational myth that helps organisations to establish legitimacy.
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https://tel.archives-ouvertes.fr/tel-00465697
Contributor : Samuel Sponem <>
Submitted on : Wednesday, March 31, 2010 - 6:30:21 PM
Last modification on : Friday, October 23, 2020 - 4:56:22 PM
Long-term archiving on: : Tuesday, September 28, 2010 - 12:26:39 PM

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Samuel Sponem. Diversité des pratiques budgétaires des entreprises françaises : proposition d'une typologie et analyse des déterminants. Gestion et management. Université Paris Dauphine - Paris IX, 2004. Français. ⟨tel-00465697⟩

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