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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

Author

Listed:
  • Evelyne Poincelot

    () (Université de Bourgogne)

  • Grégory Wegman

    () (Université de Bourgogne)

Abstract

(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 ?

Suggested Citation

  • Evelyne Poincelot & Grégory Wegman, 2007. "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," Working Papers CREGO 1071101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1071101
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    References listed on IDEAS

    as
    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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    More about this item

    Keywords

    critères non financiers; logique contractuelle; logique cognitive; étude empirique; non-financial indicators; contractual perspective; knowledge-based perspective; empirical study.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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