Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
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.
|Date of creation:||Dec 2005|
|Date of revision:|
|Publication status:||Published in Comptabilité Contrôle Audit, Association Francophone de Comptabilité, 2005, 11 (2), pp.109-125|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00481768|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- 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.
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- Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
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