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Les Indicateurs Non Financiers Dans La Litterature Scientifique Du Controle De Gestion : Un Bilan

Author

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  • Jean-François Tremblay

    (ESG - Ecole des Sciences de la Gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal)

Abstract

: The aim of this study is to highlight the characteristics of research on non-financial indicators in the management control scientific literature. The analysis was based on bibliographic notices from an academic search utility on October 28th, 2011. The methodology and the results of eleven articles are examined. Shared constatation of non-financial indicators as necessary tools and tools of complexity are underlined.

Suggested Citation

  • Jean-François Tremblay, 2012. "Les Indicateurs Non Financiers Dans La Litterature Scientifique Du Controle De Gestion : Un Bilan," Post-Print hal-00690979, HAL.
    • Handle: RePEc:hal:journl:hal-00690979
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690979
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    References listed on IDEAS

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    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    2. David Otley, 2001. "Accounting performance measurement: a review of its purposes and practices," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 3(2/3/4), pages 245-260.
    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    4. Rajiv D. Banker & Raj Mashruwala, 2007. "The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 763-793, September.
    5. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    6. Taylor, Frederick Winslow, 1911. "The Principles of Scientific Management," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number taylor1911.
    7. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
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