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.
Download InfoIf 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.
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:
Contact details of provider:
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.:
- Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
- Gérard Charreaux, 2005. "Pour une gouvernance d’entreprise «comportementale»:une réflexion exploratoire-Toward a Behavioral Corporate Governance Theory : An Exploratory View," Working Papers CREGO 1050601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- 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.
- Gérard Charreaux, 2004. "Corporate Governance Theories: From Micro Theories to National Systems Theories," Working Papers CREGO 1041202, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angèle RENAUD).
If references are entirely missing, you can add them using this form.