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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 : UMR5118 - Université de Bourgogne)

  • Evelyne Poincelot

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Les déterminants justifiant l'utilisation des critères non financiers pour évaluer ou piloter la performance renvoient à des explications théoriques en liaison avec les approches contractuelles et cognitives. L'objectif de notre article est de proposer pour ces deux approches une analyse théorique. Pour l'approche contractuelle, nous dressons une typologie des explications du choix des critères non financiers avancées dans les travaux existants. Nous montrons également que d'autres théories auraient pu être mobilisées. Pour l'approche cognitive, nous précisons les travaux qui établissent explicitement un lien entre une lecture théorique et les critères non financiers. Nous précisons enfin le référentiel théorique auquel peuvent se rattacher des outils présentant de nombreux critères non financiers comme le Balanced Scorecard ou le capital intellectuel.

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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, Comptabilité Contrôle Audit, 2005, 11, 2, 109-125
Handle: RePEc:hal:journl:halshs-00481768
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00481768/en/
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  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. 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. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
  4. 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.
  5. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
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