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Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique

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Author Info
Eric Cauvin (Edhec Nice)
Pierre-Laurent Bescos () (Edhec Nice)
Abstract

(VF)Traditionnellement les systèmes d’évaluation des performances s’intéressaient en priorité aux résultats financiers. Les critères de concurrence ont toutefois obligé les entreprises à changer leur façon d’appréhender la performance. Les mesures financières traditionnelles sont en effet incompatibles avec les stratégies de création de valeur pour le client. Nous cherchons à étudier les systèmes d’évaluation des performances utilisés par les entreprises françaises en mesurant l’influence de la taille, l’incertitude perçue de l’environnement, la stratégie et les indicateurs non financiers sur leur architecture.(VA)The early models for performance measurement traditionally focused solely on financial results. Companies seeking to compete with industry leaders had to change their ways of measuring performance. One view advanced by the literature is that traditional financial measures are incompatible with a production strategy that emphasizes quality and just-in-time. The aim of our study is to gain deeper insight into the design of performance measurement systems of French companies, taking into account the role of size, strategy, uncertainty and the influence of non-financial measures on financial performance.

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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 8 (2005)
Issue (Month): 1 (March)
Pages: 5-25
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Handle: RePEc:dij:revfcs:v:8:y:2005:i:q1:p:5-25

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Related research
Keywords: indicateurs de performance; contrôle de gestion; tableau de bord prospectif; performance measurement; management control; balanced scorecard;

Find related papers by JEL classification:
M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other

References listed on IDEAS
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  1. Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February. [Downloadable!] (restricted)
  2. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October. [Downloadable!] (restricted)
  3. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August. [Downloadable!] (restricted)
  4. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January. [Downloadable!] (restricted)
  5. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June. [Downloadable!] (restricted)
  6. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February. [Downloadable!] (restricted)
  7. Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon, 1996. "A field study of the impact of a performance-based incentive plan," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 195-226, April. [Downloadable!] (restricted)
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