IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00796945.html
   My bibliography  Save this paper

Usage des indicateurs de capital humain et pilotage de la performance

Author

Listed:
  • Stephen Gates

    (Audencia Recherche - Audencia Business School)

  • Pascal Langevin

    (EM - EMLyon Business School)

Abstract

This paper examines to what extent and how human capital metrics are implemented and used in large companies. Results also show that perceived performance is positively associated with the implementation of human capital measures. However, so far, this implementation does not seem to have reached a high level.

Suggested Citation

  • Stephen Gates & Pascal Langevin, 2010. "Usage des indicateurs de capital humain et pilotage de la performance," Post-Print hal-00796945, HAL.
    • Handle: RePEc:hal:journl:hal-00796945
    DOI: 10.3166/rfg.207.125-138
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-00796945
    as

    Download full text from publisher

    File URL: https://audencia.hal.science/hal-00796945/document
    Download Restriction: no
    File URL: https://libkey.io/10.3166/rfg.207.125-138?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    2. Pascale Touratier & Jimmy Feige & Jean-Paul Mereaux & Ababacar Mbengue, 2017. "Investissements immatériels et politiques de formation : Outils de gestion « responsable » et attentes des parties prenantes," Post-Print hal-01867808, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    2. Anne M. Farrell & Joan Luft & Michael D. Shields, 2007. "Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1139-1169, December.
    3. Sergeja Slapničar & Adriana Rejc Buhovac, 2014. "Identifying temporal relationships within multidimensional performance measurement," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(5), pages 978-993, November.
    4. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
    5. Dhinu Srinivasan & Alex Thevaranjan, 2016. "The role of non-financial measures in controlling myopic activities: the case of hard selling," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 103-130.
    6. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    7. Wiersma, Eelke, 2008. "An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 249-265.
    8. Josée St-Pierre & Benoit Lavigne & Hélène Bergeron, 2005. "Les Indicateurs De Performance Financière Et Non Financière : Complémentarité Ou Substitution? Étude Exploratoire Sur Des Pme Manufacturières," Post-Print halshs-00581289, HAL.
    9. Kourtit, K. & Waal, A. de & Nijkamp, P., 2009. "Strategic Performance Management and Creative Industry," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    10. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    11. Geoffrey Bartlett & Eric Johnson & Philip Reckers, 2014. "Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 143-165, May.
    12. Bénet, Nathalie & Deville, Aude & Raïes, Karine & Valette-Florence, Pierre, 2022. "Turning non-financial performance measurements into financial performance: The usefulness of front-office staff incentive systems in hotels," Journal of Business Research, Elsevier, vol. 142(C), pages 317-327.
    13. Coram, Paul J. & Mock, Theodore J. & Monroe, Gary S., 2011. "Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators," The British Accounting Review, Elsevier, vol. 43(2), pages 87-101.
    14. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy and performance: HR managers' perceptions," Post-Print hal-00771144, HAL.
    15. Josée St-Pierre & Benoit Lavigne & Hélène Bergeron, 2005. "Les indicateurs de performance financière et non financière : complémentarité ou substitution? étude exploratoire sur des PME manufacturières," Post-Print hal-01703503, HAL.
    16. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
    17. Wei, Lang & Zhang, Yiling, 2023. "Nonfinancial indicators in identifying stock price crash risk," Finance Research Letters, Elsevier, vol. 52(C).
    18. Dichev, Ilia D. & Qian, Jingyi, 2022. "The benefits of transaction-level data: The case of NielsenIQ scanner data," Journal of Accounting and Economics, Elsevier, vol. 74(1).
    19. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    20. Rafał Haffer, 2018. "Supply Chain Performance Measurement System Of Logistics Service Providers. A Conceptual Framework And Research Agenda," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 18, pages 85-108.

    More about this item

    Keywords

    Indicateur; Performance;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00796945. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.