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Transversalité et Systèmes Budgétaires- Un essai d'observation et d'analyse

Abstract : The objective of this thesis is to study the links between cross-functionality and budgeting systems. The aim is to observe whether cross-functional phenomena in organizations can impact budgetary systems, and inversely, if the use of cross-functional based budgetary systems can influence the process of cross-functionality and of the development of interactivity into organizations. In this way, observations have been carried out into industrial companies with different sizes and activities. The combination of qualitative and quantitative research methods underlines the fact that transversality is formally recognized in a significant number of organizations and integrated into management control tools such as budgetary systems. This cross-functionality complements classical approches of organizations and control. The thesis emphasizes the high utility which can be achieved when cross-functional based budgets are associated with optimal control of budgetary objectives based on activity and processes often linked to the organizational strategy.
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Contributor : Fabienne Villesèque-Dubus <>
Submitted on : Thursday, April 15, 2010 - 9:28:12 AM
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  • HAL Id : tel-00473296, version 1



Fabienne Villesèque-Dubus. Transversalité et Systèmes Budgétaires- Un essai d'observation et d'analyse. Sciences de l'Homme et Société. Université Montpellier II - Sciences et Techniques du Languedoc, 2003. Français. ⟨tel-00473296⟩



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