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Usage des indicateurs de capital humain et pilotage de la performance

Author

Listed:
  • Stephen Gates

    (Audencia Recherche - Audencia Business School)

  • Pascal Langevin

    (EM - EMLyon Business School)

Abstract

This paper examines to what extent and how human capital metrics are implemented and used in large companies. Results also show that perceived performance is positively associated with the implementation of human capital measures. However, so far, this implementation does not seem to have reached a high level.

Suggested Citation

  • Stephen Gates & Pascal Langevin, 2010. "Usage des indicateurs de capital humain et pilotage de la performance," Post-Print hal-00796945, HAL.
    • Handle: RePEc:hal:journl:hal-00796945
    DOI: 10.3166/rfg.207.125-138
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-00796945
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    References listed on IDEAS

    as
    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. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    2. Pascale Touratier & Jimmy Feige & Jean-Paul Mereaux & Ababacar Mbengue, 2017. "Investissements immatériels et politiques de formation : Outils de gestion « responsable » et attentes des parties prenantes," Post-Print hal-01867808, HAL.

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    Keywords

    Indicateur; Performance;

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