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Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance

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  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Nadim Tarafi

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Dominique Barbelivien

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

A survey was carried out among 77 companies representative of the business community in Western France. The perception of financial controllers on the three central tools of the performance management systems (managers performance appraisal, budgets, non-financial performance measurement), on their contingency and on the efficiency of their coupling is collected and analyzed. This makes possible to characterize the use of tools (as diagnostic or interactive) and to understand their articulation (as a system or as a package).

Suggested Citation

  • François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
    • Handle: RePEc:hal:journl:hal-03361386
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361386
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    References listed on IDEAS

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