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Construction et usage des indicateurs de performance en contrôle de gestion : Analyse de cinq agences immobilières spécialisées dans la gestion locative

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  • Fana Rasolofo-Distler

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This article aims to explore how, according to the strategy mobilized by the company, performance measurement indicators differ and tend to balance between a financial approach and non-financial approach. The theory of rationality is mobilized as a framework for analysis and a review of the literature was conducted on the link between strategy and performance measurement in management control. The empirical research was conducted in five small French real estate agencies. The research results are presented and discussions are underway on the use of indicators between representativeness and operability

Suggested Citation

  • Fana Rasolofo-Distler, 2016. "Construction et usage des indicateurs de performance en contrôle de gestion : Analyse de cinq agences immobilières spécialisées dans la gestion locative," Post-Print hal-01901122, HAL.
    • Handle: RePEc:hal:journl:hal-01901122
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901122
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    1. Marie-Hélène Delmond & Carla Mendoza & Françoise Giraud & Hélène Löning & Alexis de Font Réaulx, 2002. "Tableaux de bord et balanced scorecards," Post-Print hal-00692292, HAL.
    2. Philippe Lorino, 2001. "Le Balanced Scorecard Revisite : Dynamique Strategique Et Pilotage De Performance Exemple D'Une Entreprise Energetique," Post-Print halshs-00584637, HAL.
    3. Jean-Noël Chauvey, 2010. "Hypocrisie, déraison : les nouveaux leviers du contrôle ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(1), pages 33-51.
    4. Shujun Ding & Philip Beaulieu, 2011. "The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1223-1247, December.
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