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Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique

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  • Christophe Germain

    (Audencia Nantes Ecole de Management)

Abstract

(VF)La recherche s’intéresse aux rapports entre les systèmes budgétaires et les systèmes de mesure de la performance non financière (SMPNF). Les résultats d’une enquête réalisée auprès de 79 grandes entreprises montrent que les deux systèmes se complètent plus qu’ils ne se concurrencent au sein des dispositifs de contrôle de gestion. La complémentarité entre les budgets et les SMPNF est néanmoins conditionnée à la compatibilité des stratégies de contrôle attachées aux deux outils.(VA)The present article examines the relationship between non financial performance measurement systems and budgeting systems. The results of a postal survey covering 79 companies show that budgeting systems and non financial performance measurement systems are complements rather than substitutes. However, their fit crucially depends on the mutual consistency of the control strategies they depend on.

Suggested Citation

  • Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
    • Handle: RePEc:dij:revfcs:v:12:y:2009:i:q4:p:143-161.
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    1. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.

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    More about this item

    Keywords

    budgets; systèmes de mesure de la performance non financière; Balanced Scorecard; tableau de bord; systèmes de contrôle de gestion; non financial performance measurement systems; management control systems.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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