Impact de la stratégie sur l’interactivité du suivi budgétaire: cas des entreprises au Maroc

Abstract

This article aims to present the results of an empirical study conducted among 62 companies based in Morocco and attempts to test the possible impact of the strategy on the interactivity of the budget monitoring. In this research, we identified three styles of budget monitoring: "highly interactive budget monitoring," "moderate interactive budget monitoring" and "diagnostic budget monitoring" The results of this research show that the strategy influences significantly the interactivity of the budget monitoring. Specifically, an interactive budget monitoring is adopted specifically by prospectors firms