La gestion sans budget ou l’alignement de la finance sur la stratégie

Volume : (13), Issue : 205, September - 2018

Abstract :

This  paper  seeks  to  contribute to  the  literature  on Beyond Budgeting. For that purpose, it addresses the question of whether the Beyond Budgeting philosophy can be characterised as the alignment of finance with strategy. In BBRT publications, the latter is presented as such and always remains undefined. Therefore, the 10  principles developed  will  be  informed  with  the strategy-focused organisation. Then, this conceptual assemblage is applied to the best-known example of beyond    budgeting  in practice, i.e. Svenska Handelsbanken. Beyond  Budgeting  cannot  be understood without strong links to strategy.

Résumé:  article vise à contribuer à la connaissance sur la gestion sans budget en  répondant à  la  question de recherche suivante : la philosophie de la gestion sans budget peut-elle être caractérisée par l’alignement de la finance sur la strategie ? Dans les publications du BBRT, cette dernière est définie comme une gestion fondée sur l’alignement de la finance et du contrôle sur la stratégie L’alignement n’ayant jamais été défini par le BBRT, les dix principes fondant la gestion sans budget  seront  lus  au  travers  du  prisme  de l’organisation centrée sur la stratégie. Une fois comprise la notion de gestion sans budget, celle-ci sera illustrée à l’aide d’un cas très emblématique sur la question : Svenska Handelsbanken. Il est noté ici que la gestion sans budget ne peut pas être comprise sans lien explicite avec la stratégie.    

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Article No : 10029

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