European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 897: Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers

Hélène Löning (), 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

JEL-codes: D81

50 pages, April 1, 2008

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