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Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique

Author

Listed:
  • Évelyne Poincelot
  • Grégory Wegmann

Abstract

The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge-based view.

Suggested Citation

  • Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    • Handle: RePEc:cai:accafc:cca_112_0109
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    1. is not listed on IDEAS
    2. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    3. Marie-Annick Montalan & Béatrice Vincent, 2010. "Proposition d'un modèle d'évaluation du capital immatériel pour les organisations transversales à l'hôpital : le cas des Equipes Mobiles de Gériatrie (EMG)," Post-Print hal-00476676, HAL.
    4. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau pilotage des politiques sociales," Post-Print hal-02142217, HAL.
    5. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    6. repec:jaf:journl:v:12:y:2021:i:2:n:375 is not listed on IDEAS
    7. Samiha Gharbi & Béatrice Vincent & Robert Descargues, 2006. "La prise en compte de la dimension sociétale de la performance : l'exemple du déploiement d'un ERP dans une entreprise du secteur de l'industrie pharmaceutique," Post-Print halshs-00558030, HAL.
    8. repec:dau:papers:123456789/1486 is not listed on IDEAS
    9. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau cadre collaboratif du pilotage des politiques sociales locales," Post-Print hal-02142211, HAL.
    10. Nassreddine Garoui & Anis Jarboui, 2012. "Cognitive Approach of Corporate Governance A Visualization Test of Mental models with Cognitive Mapping Technique," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 61-96, March.

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