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Culture nationale et comportement budgétaire : Etude comparative entre la France et les pays du Maghreb

Abstract : The main objective of this doctoral research is to examine the effects of national culture on budget behavior, basing on the typology of Hofstede (1980, 1994). We focus on a behaviorist approach of the budget. A study was conducted among 379 controllers of management and directors of French multinational banks operating in France and those installed in the Maghreb countries. The results show that there are significant differences between the two types of countries regarding some budget practices, namely the budgetary participation, formalizing of the budget process, Budget Emphasis and the controllability of the budget. However, they indicate that national culture has no direct effect on the propensity to create budgetary slack, and influences on this variable through its impact on participation and on Budget Emphasis. Our results also show that control of the uncertainty has positive effects on the use of formal rules on the budget and on the propensity to create budgetary slack, and negative effects on Budget Emphasis. In addition, the moderating effects analyzes reveal that national culture (country) plays a moderating role between uncertainty avoidance and budgeting practices. Finally, the moderating effects of some managers'profiles on the relations between cultural dimensions and certain budgetary practices have also been demonstrated.
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Dima Mansour. Culture nationale et comportement budgétaire : Etude comparative entre la France et les pays du Maghreb. Economies et finances. Université Montpellier, 2015. Français. ⟨NNT : 2015MONTD005⟩. ⟨tel-01365277⟩

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