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Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance

Author

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  • Annick Bourguignon

Abstract

For some years, management control has been using commonly the word performance, without defining precisely the meaning of this polysemous word. A further analysis of the metaphors associated with the word leads one to conclude that this lack of semantic precision has valuable social functions for everybody.

Suggested Citation

  • Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    • Handle: RePEc:cai:accafc:cca_031_0089
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    Cited by:

    1. Bodjona Curwitch P'Ham & Tsotso Kouevi & Magnangou Essonam, 2021. "Télétravail et performance sociale des collectivités locales togolaises en période de crise sanitaire : cas de la covid-19," Post-Print hal-03361509, HAL.
    2. Jules MANDENG MANTAMACK, 2021. "Perception de la performance par les organisations paysannes productrices de cacao et de café camerounaises," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 2-18, December.

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