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L'Evaluation Des Performances : Une Comparaison Entre Les Pratiques Des Start-Ups Et Des Entreprises Traditionnelles Françaises Et Americaines

Listed author(s):
  • Eric Cauvin

    (Edhec - Edhec - Nice)

  • Laurent Bescos

    (Edhec - Edhec - Nice)

Registered author(s):

    La littérature des années 90 a montré la nécessité d'utiliser des indicateurs financiers et non monétaires dans l'évaluation de la performance des entreprises. Kaplan et Norton (1996, 2001) vont même plus loin en intégrant des éléments stratégiques et organisationnels dans le système de mesure qu'il propose : le Balanced Scorecard. L'objectif de ce papier est de montrer que les start-ups utilisent des indicateurs de performance dont la nature diffère si l'on compare avec des entreprises traditionnels. Nous avons en particulier étudié les démarches d'évaluation des performances utilisées dans les firmes implantées à Sophia Antipolis.

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    Paper provided by HAL in its series Post-Print with number halshs-00584455.

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    Date of creation: May 2002
    Publication status: Published in Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, May 2002, France. pp.CD-Rom, 2002
    Handle: RePEc:hal:journl:halshs-00584455
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