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L'adoption du " Balanced-scorecard " dans les économies de transition : Le cas de la Serbie

  • Karim Charaf


    (ESC Dijon - ESC Dijon)

  • Biljana Pesalj


    (Université de Belgrade - Université de Belgrade)

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    Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des entreprises serbes et mesurer le taux d'adoption des systèmes de mesure de la performance en Serbie, nous avons mené une enquête par questionnaire, auprès de différentes entreprises serbes. Grâce aux données recueillies, nous avons pu étudier la relation existant entre les indicateurs de performance (qu'elle soit ou non financière) et les pratiques de récompenses et d'évaluation.

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    Paper provided by HAL in its series Post-Print with number hal-00646830.

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    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646830
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    1. Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 363-377.
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