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Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis

Listed author(s):
  • Evelyne Poincelot


    (Université de Bourgogne)

  • Grégory Wegman


    (Université de Bourgogne)

(VF) Les déterminants justifiant l'utilisation des critères non financiers pour évaluer ou piloter la performance renvoient à des explications théoriques en liaison avec les approches contractuelles et cognitives. L'objectif de notre article est de proposer pour ces deux approches une analyse théorique. Pour l'approche contractuelle, nous dressons une typologie des explications du choix des critères non financiers avancées dans les travaux existants. Nous montrons également que d’autres théories auraient pu être mobilisées. Pour l'approche cognitive, nous précisons les travaux qui établissent explicitement un lien entre une lecture théorique et les critères non financiers ainsi que d’autres travaux pour lesquels nous établissons ce lien. Nous précisons enfin le référentiel théorique auquel peuvent se rattacher des outils présentant de nombreux critères non financiers comme le Balanced Scorecard ou le Capital Intellectuel. (VA)The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists or in which we highlight it. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge-based view.

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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1040902.

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Length: 32 pages
Date of creation: Sep 2004
Handle: RePEc:dij:wpfarg:1040902
Contact details of provider: Postal:
2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

References listed on IDEAS
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  1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
  2. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
  3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
  4. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
  5. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie,, vol. 5(3), pages 5-68, September.
  6. Gérard Charreaux, 2001. "Quelle théorie pour la gouvernance?De la gouvernance actionnariale à la gouvernance cognitive..," Working Papers CREGO 010401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Feb 2002.
  7. Annick Bourguignon & Véronique Malleret & Hanne Nørreklit, 2002. "L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 7-32.
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