Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique
(VF)Traditionnellement les systèmes d’évaluation des performances s’intéressaient en priorité aux résultats financiers. Les critères de concurrence ont toutefois obligé les entreprises à changer leur façon d’appréhender la performance. Les mesures financières traditionnelles sont en effet incompatibles avec les stratégies de création de valeur pour le client. Nous cherchons à étudier les systèmes d’évaluation des performances utilisés par les entreprises françaises en mesurant l’influence de la taille, l’incertitude perçue de l’environnement, la stratégie et les indicateurs non financiers sur leur architecture.(VA)The early models for performance measurement traditionally focused solely on financial results. Companies seeking to compete with industry leaders had to change their ways of measuring performance. One view advanced by the literature is that traditional financial measures are incompatible with a production strategy that emphasizes quality and just-in-time. The aim of our study is to gain deeper insight into the design of performance measurement systems of French companies, taking into account the role of size, strategy, uncertainty and the influence of non-financial measures on financial performance.
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