IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01346552.html
   My bibliography  Save this paper

La représentation de la performance des entreprises dans un contexte de faillite de la normalisation, le cas du Cameroun

Author

Listed:
  • Benoit Pigé

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique, IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Robert Sangue Fotso

    (Université de Yaoundé II)

Abstract

In territories where regulations are conflicting or not applied, substantive factors underlying financial performance determine the overall performance of the firm for its stakeholders. In such territories, externalities are becoming highly significant in assessing and making possible the financial performance of a firm. Then, the performance measurement with a financial profit indicator appears unsatisfying for the needs of economic actors. With interviews of executives of Cameroun's firms, we highlight the importance of an accounting representation of the performance that would encompass several dimensions including sustainable development for the firm's stakeholders.

Suggested Citation

  • Benoit Pigé & Robert Sangue Fotso, 2014. "La représentation de la performance des entreprises dans un contexte de faillite de la normalisation, le cas du Cameroun," Post-Print hal-01346552, HAL.
    • Handle: RePEc:hal:journl:hal-01346552
    DOI: 10.3917/mav.070.0115
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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-01346552. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.