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Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique

  • Grégory Wegmann

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS - UB - Université de Bourgogne)

  • Evelyne Poincelot

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS - UB - Université de Bourgogne)

The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge- based view.

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Paper provided by HAL in its series Post-Print with number halshs-00481768.

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Date of creation: Dec 2005
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Publication status: Published in Comptabilité Contrôle Audit, Association Francophone de Comptabilité, 2005, 11 (2), pp.109-125
Handle: RePEc:hal:journl:halshs-00481768
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00481768
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  1. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
  2. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
  3. 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.
  4. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
  5. 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.
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