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Les motivations des managers utilisant des critères non financiers:une analyse empirique;What are the motives of the managers using non-financial indicators?:An empirical study

Listed author(s):
  • Evelyne Poincelot


    (Université de Bourgogne)

  • Grégory Wegman


    (Université de Bourgogne)

(VF)L’objectif de l’article est de proposer une étude quantitative, en vue d’analyser la pertinence de mettre en place des indicateurs non financiers selon les grilles théoriques contractuelle et cognitive. Nous testons la pertinence d’une distinction entre l’approche théorique contractuelle et l’approche cognitive, en étudiant les motivations des managers qui utilisent des indicateurs non financiers puis les caractéristiques de leurs entreprises.(VA)We test the motives expressed by the managers to use the non-financial indicators so that the performance of the firm would increase. Is that really the main reason explaining the choice of the non-financial indicators? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant? Within this framework, is it possible to discriminate firms types according to their use of the non-financial indicators ?

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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 1071101.

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Length: 28 pages
Date of creation: Nov 2007
Handle: RePEc:dij:wpfarg:1071101
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

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  1. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August.
  2. 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.
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