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La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME

Author

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  • Christophe Germain

    () (Audencia Nantes Ecole de Management)

Abstract

(VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à devenir plus «équilibrée» lorsque la taille de l’entreprise augmente et lorsque l’ environnement organisationnel est complexe et incertain.(VA) This article contains empirical evidence based on a postal survey of 83 firms, and shows that, in small and medium-size business, performance measurement systems do not usually apply the balanced scorecard framework. Increasing firm size as well as environmental complexity and uncertainty are identified as factors which tend to foster a more balanced approach.

Suggested Citation

  • Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
  • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:33-52
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    References listed on IDEAS

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    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    2. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    3. Macintosh, Norman B., 1981. "A contextual model of information systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 39-52, January.
    4. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    5. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
    6. Michel Gervais & Gervais Thenet, 1998. "Planification, gestion budgétaire et turbulence," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 57-84, September.
    7. repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
    8. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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    Citations

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    Cited by:

    1. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Azzouz Elhamma, 2011. "Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique," Post-Print halshs-00670474, HAL.
    4. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.

    More about this item

    Keywords

    mesure de la performance; Balanced Scorecard; facteurs de contingence; taille; structure; environnement; performance measurement; contingency factors; size; structure; environment.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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