Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique
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- Nicolas Berland, 2004.
"La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique,"
Revue Finance Contrôle Stratégie,
revues.org, vol. 7(4), pages 37-58, December.
- Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
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Keywords
budgets; systèmes de mesure de la performance non financière; Balanced Scorecard; tableau de bord; systèmes de contrôle de gestion; non financial performance measurement systems; management control systems.;JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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