Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry
AbstractIn this article, we present the evolution of management accounting and the strategic management accounting (SMA) concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. Contractual theories constitute the foundations of this tool. But in Northern Europe, some specific BSC are designed in the framework of knowledge-based theories.We describe here the results of an inquiry conducted in France. Its aims are mainly to test the usefulness of non-financial indicators in driving a firm’s objectives and the link between the use of non-financial indicators and the performance. We demonstrate that the French managers associate non-financial indicators with strategic objectives. But we also conclude that they believe that there is no direct link between the use of non-financial metrics and the performance.
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Bibliographic InfoPaper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1060905.
Length: 28 pages
Date of creation: Sep 2006
Date of revision:
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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Find related papers by JEL classification:
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2006-10-14 (Accounting & Auditing)
- NEP-ALL-2006-10-14 (All new papers)
- NEP-FMK-2006-10-14 (Financial Markets)
- NEP-HIS-2006-10-14 (Business, Economic & Financial History)
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.:
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