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Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique

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  • Christophe Germain

    (Groupe Sup de Co La Rochelle)

Abstract

A partir des résultats d'une recherche empirique, la communication examine les pratiques de tableaux de bord (attributs instrumentaux et fonctionnels) des petites et moyennes entreprises en cherchant à déterminer sous quelles formes les outils s'intègrent dans le système de contrôle de ces organisations.

Suggested Citation

  • Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    • Handle: RePEc:hal:journl:halshs-00584629
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584629
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    References listed on IDEAS

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    1. Flamholtz, Eric G., 1983. "Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 153-169, May.
    2. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
    4. Eve Chiapello & Marie-Hélène Delmond, 1994. "Les tableaux de bord de gestion, outils d'introduction du changement," Post-Print hal-00680079, HAL.
    5. Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
    6. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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    Cited by:

    1. Katia Dangereux & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD [De La Diversite Des Caracteristiques Des Pme A La Diversite De," Post-Print hal-01899657, HAL.

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