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Proposition d'un modèle de représentation et de mesure de la performance globale

Author

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  • Christophe Maurel
  • Mouloud Tensaout

Abstract

Our paper aims to improve the understanding of the links between the social, economic and environmental performance by mobilizing a joint theoretical framework (the stakeholder theory and the resource-based view theory). Also, we develop a measurement model of the performance clarifying simultaneously the structural relations between the three dimensions (economic, social, and environmental). This conceptual model is validated on worker cooperatives data, then we examine the theoretical and managerial implications.

Suggested Citation

  • Christophe Maurel & Mouloud Tensaout, 2014. "Proposition d'un modèle de représentation et de mesure de la performance globale," ACCRA, Association francophone de comptabilité, vol. 20(3), pages 73-99.
  • Handle: RePEc:cai:accafc:cca_203_0073
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    Cited by:

    1. Wided Bedoui & Mame Gningue, 2019. "An integrated performance monitoring model based on port stakeholders perceptions [Modèle de pilotage de la performance globale basé sur les perceptions des parties prenantes portuaires]," Post-Print hal-02901541, HAL.

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