IDEAS home Printed from https://ideas.repec.org/a/jaf/journl/v12y2021i2n293.html
   My bibliography  Save this article

Perception de la performance par les organisations paysannes productrices de cacao et de café camerounaises

Author

Listed:
  • Jules MANDENG MANTAMACK

Abstract

Objectif :cet article a pour objectif d’appréhender et hiérarchiser les dimensions ou les indicateurs de la performance des exploitations agricoles gérées par les Organisations Paysannes (OP) productrices de cacao et de café dans un contexte de libéralisation.Méthode :Pour atteindre cet objectif, nous avons procédé à une enquête exploratoire à travers un guide d’entretien permettant de recenser les différentes dimensions de la performance perçue par les O.P. Par la suite, nous avons mené une enquête proprement dite à travers un questionnaire à échelle de mesure ordinale administré auprès de 150 O.P. et experts de ces filières. Ledit questionnaire nous a permis de recueillir le degré de perception de la performance dans son aspect multidimensionnel.Résultats : Les analyses statistiques de fréquences et factorielle font ressortir un ensemble de dimensions de la performance regroupées en quatre types de performance à savoir : la performance commerciale et financière, la performance organisationnelle, la performance économique et sociale et la performance stratégique. Les implications managériales vont dans le sens d’amélioration, de renforcement, de capitalisation et de conservation des acquis des différentes dimensions de la performance perçue par les O.P.Originalité / pertinence : les Organisations Paysannes ne tenant pas une comptabilité proprement dite, il est difficile de parler ou de rechercher les indicateurs de la performance tel que définie par la littérature financière. Et pourtant celles-ci ont des objectifs à atteindre. L’appréhension et la hiérarchisation de ces objectifs nous a permis de retrouver et de classer les différentes dimensions de la performance perçue et de les regrouper selon les standards de la littérature économique et de gestion.

Suggested Citation

  • 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.
    • Handle: RePEc:jaf:journl:v:12:y:2021:i:2:n:293
    as

    Download full text from publisher

    File URL: https://www.scientific-society.com/journal/index.php/AF/article/view/390
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. Hansen, J. W., 1996. "Is agricultural sustainability a useful concept?," Agricultural Systems, Elsevier, vol. 50(2), pages 117-143.
    3. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    4. Stuart Hill & Rod MacRae, 1988. "Developing sustainable agriculture education in Canada," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 5(4), pages 92-95, September.
    5. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    6. A. Mollard, B.Pecqueur, A.J. Lacroix, 2001. "A meeting between quality and territorialism: the rent theory reviewed in the context of territorial development, with reference to French examples," International Journal of Sustainable Development, Inderscience Enterprises Ltd, vol. 4(4), pages 368-391.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    2. Coram, Paul J. & Mock, Theodore J. & Monroe, Gary S., 2011. "Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators," The British Accounting Review, Elsevier, vol. 43(2), pages 87-101.
    3. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    4. Yin‐Hua Yeh & Pei‐Gi Shu & Re‐Jin Guo, 2008. "Ownership Structure and IPO Valuation—Evidence from Taiwan," Financial Management, Financial Management Association International, vol. 37(1), pages 141-161, March.
    5. DESBOIS, Dominique, 2015. "La qualité du lait a-t-elle un prix ? Une estimation hédonique de la valeur des attributs spécifiques du lait de vache," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 96(3), September.
    6. Mohamed Ali Khaldi, 2016. "Mesure opérationnelle de la valeur partenariale et sa répartition," Post-Print hal-01900615, HAL.
    7. van Calker, Klaas Jan & Antink, Rudi H.J. Hooch & Beldman, Alfons C.G. & Mauser, Anniek, 2005. "Caring Dairy: A Sustainable Dairy Farming Initiative in Europe," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24234, International Farm Management Association.
    8. Bachev, Hrabrin, 2018. "Управление На Аграрната Устойчивост В България [Governance of agrarian sustainability in Bulgaria]," MPRA Paper 83686, University Library of Munich, Germany.
    9. Pervanchon, F. & Bockstaller, C. & Girardin, P., 2002. "Assessment of energy use in arable farming systems by means of an agro-ecological indicator: the energy indicator," Agricultural Systems, Elsevier, vol. 72(2), pages 149-172, May.
    10. Jan Bouwens & Laurence Van Lent, 2007. "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 667-697, September.
    11. Jae-Woong Jeong & Heon-Hwi Lee & Hun Park, 2022. "A Study on the Effect of Knowledge Services on Organizational Performances Based on the Concept of Balanced Scorecards for the Sustainable Growth of Firms: Evidence from South Korea," Sustainability, MDPI, vol. 14(19), pages 1-19, October.
    12. Shamsheer Haq & Ismet Boz, 2020. "Measuring environmental, economic, and social sustainability index of tea farms in Rize Province, Turkey," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 2545-2567, March.
    13. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    14. Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer, 2017. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 10-30.
    15. Tiéfigué Pierrette Coulibaly & Jianguo Du & Daniel Diakité & Olivier Joseph Abban & Elvis Kouakou, 2021. "A Proposed Conceptual Framework on the Adoption of Sustainable Agricultural Practices: The Role of Network Contact Frequency and Institutional Trust," Sustainability, MDPI, vol. 13(4), pages 1-12, February.
    16. Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
    17. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
    18. Symitsi, Efthymia & Stamolampros, Panagiotis & Daskalakis, George & Korfiatis, Nikolaos, 2021. "The informational value of employee online reviews," European Journal of Operational Research, Elsevier, vol. 288(2), pages 605-619.
    19. Bachev, Hrabrin, 2020. "Evaluation of governance sustainability of Bulgarian agriculture," MPRA Paper 103478, University Library of Munich, Germany.
    20. Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.

    More about this item

    Keywords

    Organisations Paysannes; perception; performance; libéralisation; filière.; Farmers organizations; perception; performance; liberalization; sector.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jaf:journl:v:12:y:2021:i:2:n:293. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oussama Elkaceh (email available below). General contact details of provider: https://edirc.repec.org/data/urredtn.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.