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Les motivations des managers utilisant des critères non financiers : une analyse empirique

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  • Évelyne Poincelot
  • Grégory Wegmann

Abstract

We test the motives expressed by the managers to use the non-financial indicators so that the performance of the firm would increase. Is that really the main reason explaining the choice of the non-financial indicators ? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant ? Within this framework, is it possible to discriminate firms types according to their use of the non-financial indicators ?

Suggested Citation

  • Évelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 69-92.
    • Handle: RePEc:cai:accafc:cca_141_0069
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    1. Gérard Charreaux, 2001. "Quelle théorie pour la gouvernance?De la gouvernance actionnariale à la gouvernance cognitive..," Working Papers CREGO 010401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Feb 2002.
    2. 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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    Cited by:

    1. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de gouvernance disciplinaire," Working Papers 2009-3, Laboratoire Orléanais de Gestion - université d'Orléans.

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