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Définir la performance

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  • Dominique Bessire

Abstract

From a scientific point of view, the concept of performance should be more precisely defined than it is up to now. Advances in this field, according to us, should come from an epistemological analysis. The model which guides this enterprise and which is embedded in a constructivist approach associates performance with the objective dimension of reality, coherence with the rational one and relevance with the subjective

Suggested Citation

  • Dominique Bessire, 1999. "Définir la performance," ACCRA, Association francophone de comptabilité, vol. 5(2), pages 127-150.
    • Handle: RePEc:cai:accafc:cca_052_0127
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    Cited by:

    1. Valérie Billaudeau & Emmanuel Bioteau & Oriane Vérité & Cécile Grémy‐Gros & Hervé Christofol, 2022. "Vers une conception d’évaluation plurielle et collective de la mesure d'impacts de projets en ESS. Inscrire territoires et durabilité au cœur de la démarche," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 435-455, June.

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