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

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  • Évelyne Poincelot
  • Grégory Wegmann

Abstract

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.

Suggested Citation

  • Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    • Handle: RePEc:cai:accafc:cca_112_0109
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    7. Nassreddine Garoui & Anis Jarboui, 2012. "Cognitive Approach of Corporate Governance A Visualization Test of Mental models with Cognitive Mapping Technique," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 61-96, March.
    8. Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
    9. Samiha Gharbi & Béatrice Vincent & Robert Descargues, 2006. "La prise en compte de la dimension sociétale de la performance : l'exemple du déploiement d'un ERP dans une entreprise du secteur de l'industrie pharmaceutique," Post-Print halshs-00558030, HAL.

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