IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02888080.html
   My bibliography  Save this paper

Sales Measures do not fit all: A little bit of everything

Author

Listed:
  • Laura Khachan

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

  • Maïté Rateau

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

  • Laurent Cappelletti

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université, ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Going from our motivational background as internal intervener, we highlight the problem of performance indicators adapted in the pharmaceutical industry to measure the performance of Medical Representatives (Med Reps). We review the Balanced Scorecard and the management control performance logic. In our research, we use the socioeconomic intervention to help us get rid of traditional performance measures. Our intervention research cracks the code of the prescription drug cycle in the aim of providing a better understanding of the performance measures that should be adopted to deliver a holistic view of performance. We detect dysfunctions in the cycle of transformation called Prescription Drug Cycle PDC and we come up with baskets of solutions. We conduct socioeconomic projects to reduce dysfunctions in the PDC and simultaneously add value to the performance measurement system and performance indicators locally and globally. The indicators entail the extrinsic and intrinsic motivators, the short-and long-term results, the behavior and the outcomes of performance at the local and global levels of the organization.

Suggested Citation

  • Laura Khachan & Maïté Rateau & Laurent Cappelletti, 2020. "Sales Measures do not fit all: A little bit of everything," Post-Print hal-02888080, HAL.
    • Handle: RePEc:hal:journl:hal-02888080
    Note: View the original document on HAL open archive server: https://cnam.hal.science/hal-02888080
    as

    Download full text from publisher

    File URL: https://cnam.hal.science/hal-02888080/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    2. Henri Savall & Véronique Zardet & Marc Bonnet, 2008. "Releasing the untapped potential of enterprises through socio-economic management," Post-Print halshs-00780720, HAL.
    3. Henri Savall & Véronique Zardet, 2011. "The Qualimetrics Approach," Post-Print halshs-00779907, HAL.
    4. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-00779936, HAL.
    5. Laurent Cappelletti, 2009. "Performing an internal control function to sustain SOX 404 and improve risk management: Evidence from Europe," Post-Print hal-02100143, HAL.
    6. Laurent G. Cappelletti & Richard Baker, 2010. "Developing human capital through a pragmatic oriented action research project," Post-Print hal-00565491, HAL.
    7. Claire Dambrin & Keith Robson, 2011. "Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures," Post-Print hal-00687848, HAL.
    8. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-00783087, HAL.
    9. 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.
    10. Laurent Cappelletti, 2018. "Intervention-research : From conceptualization to publication," Post-Print hal-02113341, HAL.
    11. Berend van der Kolk & Paula M.G. van Veen-Dirks & Henk J. ter Bogt, 2019. "The Impact of Management Control on Employee Motivation and Performance in the Public Sector," European Accounting Review, Taylor & Francis Journals, vol. 28(5), pages 901-928, October.
    12. Laurent Cappelletti, 2010. "Vers un modèle socio-économique de mesure du capital humain ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 139-152.
    13. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-02097083, HAL.
    14. Laurent Cappelletti & Charles Richard Baker, 2010. "Developing human capital through a pragmatic oriented action research project: A French case study," Post-Print hal-02100134, HAL.
    15. Laurent Cappelletti, 2010. "Vers un modèle socio-économique de mesure du capital humain?," Post-Print hal-02100114, HAL.
    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. Rana Sawaya & Donabelle Zakkour Tabchoury & Marc Bonnet, 2018. "Riding the Roller-Coaster of the Accreditation Process at Higher Education Institutions through Employees Engagement," Post-Print hal-01907980, HAL.
    2. Alexis Roche, 2016. "Influence Of The Size Organizations On Recognition Expectations In Small Organizations," Post-Print hal-01357036, HAL.
    3. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    4. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    5. María-Ángeles Rastrollo-Horrillo & Julia Martín-Armario, 2019. "Organisational barriers to nascent born-global growth: Learning from the inside," Journal of International Entrepreneurship, Springer, vol. 17(3), pages 454-473, September.
    6. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
    7. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    8. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
    9. Laurent Cappelletti & Olivier Voyant & Henri Savall, 2018. "The hidden cost method: step balance in reflective practitioner mode over forty years of application [La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’app," Post-Print hal-01907797, HAL.
    10. Rajat Deb & Joydeep Das, 2018. "IFRSs Convergence and Expectation Gap: Vindication from Practitioners," Metamorphosis: A Journal of Management Research, , vol. 17(2), pages 86-99, December.
    11. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    12. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    13. Faulconbridge, James R. & Muzio, Daniel, 2021. "Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    14. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    15. André, Kévin & Cho, Charles H. & Laine, Matias, 2018. "Reference points for measuring social performance: Case study of a social business venture," Journal of Business Venturing, Elsevier, vol. 33(5), pages 660-678.
    16. Criveanu Maria & Taicu Marian, 2013. "Visible Costs And Hidden Costs In The Baking Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 24-30, April.
    17. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    18. Mehrpouya, Afshin & Samiolo, Rita, 2016. "Performance measurement in global governance: Ranking and the politics of variability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 12-31.
    19. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    20. Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.

    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:hal:journl:hal-02888080. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.