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Theses

L’évolution de la pratique du budget comme outil de communication financière

Abstract : The purpose of this thesis is, on one hand, to describe the budgeting practices when the budget is used in a role of financial disclosure, and on the other hand, to observe if, in this case, it maintains its functions of internal management of the organization.Through a qualitative survey of eighteen French groups, and then through a quantitative survey of 53 firms of the SBF 250, we studied the main characteristics of the budget in a role of financial disclosure.We showed that the practices of the budget process were modified by the need to report this new function, particularly with regard to the attention of the actors, the link between management accounting and the IFRS and the primacy of the forecasts.
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Submitted on : Friday, September 28, 2012 - 12:47:12 PM
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Isabelle Miroir Miroir-Lair. L’évolution de la pratique du budget comme outil de communication financière. Gestion et management. Conservatoire national des arts et metiers - CNAM, 2012. Français. ⟨NNT : 2012CNAM0810⟩. ⟨tel-00736509⟩

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