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Using projective techniques to further understanding of the RAPM-PEU relationship : evidence from the experience of marketing and sales managers
LÖNING, Hélène; BESSON, Madeleine; MENDOZA, Carla - HEC Paris (École des Hautes Études Commerciales) - 2004
In an increasingly uncertain context, budgeting faces at least two categories of concerns : how should realistic … potential negative behavioral consequences of RAPM. The results emphasize that budgeting and performance evaluation are a …
Persistent link: https://www.econbiz.de/10005011627
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Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers
Löning, Hélène; Besson, M.; Mendoza, Carla - HEC Paris (École des Hautes Études Commerciales) - 2008
Based on prior accounting literature and Simons’ framework (1990, 1995), the authors explore the use of budgets in PEU situations in a qualitative study. They conducted a field-based study and interviewed 14 senior sales and marketing managers from various industries, using projective...
Persistent link: https://www.econbiz.de/10005011682
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When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
Becker, Sebastian - HEC Paris (École des Hautes Études Commerciales) - 2015
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple … deinstitutionalization and re-introduced traditional budgeting. This is explained by highlighting the role of remnants of formerly …
Persistent link: https://www.econbiz.de/10011122611