Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008
The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...