Les Cahiers de Recherche - HEC Paris
Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers
(), M. Besson and Carla Mendoza
Abstract: 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 techniques imported from psychological research.
Keywords: budgeting; uncertainty; perceived environmental uncertainty (PEU); interactive control system (ICS); sales and marketing managers; (follow links to similar papers)
JEL-Codes: D81; (follow links to similar papers)
50 pages, April 1, 2008
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