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Les indicateurs de performance financière et non financière : complémentarité ou substitution? étude exploratoire sur des PME manufacturières

Author

Listed:
  • Josée St-Pierre

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

  • Benoit Lavigne

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

  • Hélène Bergeron

    (UQTR - Université du Québec à Trois-Rivières)

Abstract

L'information issue des états financiers a constitué, traditionnellement, la base des différents systèmes d'évaluation de la performance, mais leur utilité est contestée. À cet égard, nous regardons les liens entre les mesures financières et non financières, et voyons si ces liens se modifient selon le degré d'innovation des PME manufacturières. Abstract :

Suggested Citation

  • Josée St-Pierre & Benoit Lavigne & Hélène Bergeron, 2005. "Les indicateurs de performance financière et non financière : complémentarité ou substitution? étude exploratoire sur des PME manufacturières," Post-Print hal-01703503, HAL.
    • Handle: RePEc:hal:journl:hal-01703503
    Note: View the original document on HAL open archive server: https://hal.science/hal-01703503
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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.
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    5. Riley, Richard Jr. & Pearson, Timothy A. & Trompeter, Greg, 2003. "The value relevance of non-financial performance variables and accounting information: the case of the airline industry," Journal of Accounting and Public Policy, Elsevier, vol. 22(3), pages 231-254.
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