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

  • Christophe Germain

    ()

    (Audencia Nantes Ecole de Management)

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    (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.

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    File URL: http://leg2.u-bourgogne.fr/rev/071052.pdf
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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 7 (2004)
    Issue (Month): 1 (March)
    Pages: 33-52

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    Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:33-52
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    1. 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.
    2. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    3. 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.
    4. Macintosh, Norman B., 1981. "A contextual model of information systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 39-52, January.
    5. 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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