Abstract. This paper extends the prior empirical research that explains the perceived use or importance of budget control or both, with organizational context and structure in manufacturing organizations. In this paper, the perceived importance of expenditure budget control in research and development (R&D) work groups is explained empirically by organizational context (R&D work group size, source of R&D funding, and size of R&D budget) and the management control system (steps in the control process, social control). Data obtained from 76 R&D work groups in ten organizations support the five hypotheses. Generally, there is an interaction between the steps in the control process and each of the other independent variables on the perceived importance of expenditure budget control for management control of the R&D work group.
Resume. Le present article s'inscrit dans le prolongement des travaux de recherche empiriques precedents visant a expliquer l'utilisation percue du controle budgetaire ou son importance - sinon les deux - dans le contexte et la structure d'organisation des entreprises manufacturieres. Dans cet article, l'importance du controle du budget des investissements percue par les groupes de travail en recherche et developpement (R & D) s'explique concretement par le context organisationnel (la taille du groupe de travail en R & D, la source de financement des activites de R & D et l'importance des credits affectes a ces activites) et par le systeme de controle de gestion (etapes du processus de controle, controle social). Les donnees obtenues aupres de 76 groupes de travail en R & D dans dix organisations viennent confirmer les cinq hypotheses des auteurs. L'on releve, de facon generale, une interaction entre, d'une part, les etapes du processus de controle et chacune des autres variables independantes et, d'autre part, l'importance percue du controle du budget des investissements aux fins du controle de gestion du groupe de travail en R & D.
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