Advanced Search
MyIDEAS: Login

La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME

Contents:

Author Info

  • Christophe Germain

    ()
    (Audencia Nantes Ecole de Management)

Registered author(s):

    Abstract

    (VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à devenir plus «équilibrée» lorsque la taille de l’entreprise augmente et lorsque l’ environnement organisationnel est complexe et incertain.(VA) This article contains empirical evidence based on a postal survey of 83 firms, and shows that, in small and medium-size business, performance measurement systems do not usually apply the balanced scorecard framework. Increasing firm size as well as environmental complexity and uncertainty are identified as factors which tend to foster a more balanced approach.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://leg2.u-bourgogne.fr/rev/071052.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 7 (2004)
    Issue (Month): 1 (March)
    Pages: 33-52

    as in new window
    Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:33-52

    Contact details of provider:
    Web page: http://www.revues.org/

    Order Information:
    Email:

    Related research

    Keywords: mesure de la performance; Balanced Scorecard; facteurs de contingence; taille; structure; environnement; performance measurement; contingency factors; size; structure; environment.;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    2. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    3. Macintosh, Norman B., 1981. "A contextual model of information systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 39-52, January.
    4. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.
    2. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    3. Azzouz Elhamma, 2011. "Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique," Post-Print halshs-00670474, HAL.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:33-52. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.