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Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique

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  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

Abstract

The present article examines the relationship between non financial performance measurement systems and budgeting systems. The results of a postal survey covering 79 companies show that budgeting systems and non financial performance measurement systems are complements rather than substitutes. However, their fit crucially depends on the mutual consistency of the control strategies they depend on.

Suggested Citation

  • Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    • Handle: RePEc:hal:journl:hal-00771089
    Note: View the original document on HAL open archive server: https://hal.science/hal-00771089
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    Cited by:

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    2. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.

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