Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry
In this article, we present the evolution of management accounting and the strategic management accounting (SMA) concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. Contractual theories constitute the foundations of this tool. But in Northern Europe, some specific BSC are designed in the framework of knowledge-based theories.We describe here the results of an inquiry conducted in France. Its aims are mainly to test the usefulness of non-financial indicators in driving a firm’s objectives and the link between the use of non-financial indicators and the performance. We demonstrate that the French managers associate non-financial indicators with strategic objectives. But we also conclude that they believe that there is no direct link between the use of non-financial metrics and the performance.
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