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L'Evaluation Des Performances : Une Comparaison Entre Les Pratiques Des Start-Ups Et Des Entreprises Traditionnelles Françaises Et Americaines

Author

Listed:
  • Eric Cauvin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

La littérature des années 90 a montré la nécessité d'utiliser des indicateurs financiers et non monétaires dans l'évaluation de la performance des entreprises. Kaplan et Norton (1996, 2001) vont même plus loin en intégrant des éléments stratégiques et organisationnels dans le système de mesure qu'il propose : le Balanced Scorecard. L'objectif de ce papier est de montrer que les start-ups utilisent des indicateurs de performance dont la nature diffère si l'on compare avec des entreprises traditionnels. Nous avons en particulier étudié les démarches d'évaluation des performances utilisées dans les firmes implantées à Sophia Antipolis.

Suggested Citation

  • Eric Cauvin & Laurent Bescos, 2002. "L'Evaluation Des Performances : Une Comparaison Entre Les Pratiques Des Start-Ups Et Des Entreprises Traditionnelles Françaises Et Americaines," Post-Print halshs-00584455, HAL.
  • Handle: RePEc:hal:journl:halshs-00584455
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584455
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