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...