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Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique

Author

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  • Evelyne Poincelot

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

  • Grégory Wegmann

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge-based view.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Evelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique," Post-Print halshs-00083418, HAL.
    • Handle: RePEc:hal:journl:halshs-00083418
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    References listed on IDEAS

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    8. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August.
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    Cited by:

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    2. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau pilotage des politiques sociales," Post-Print hal-02142217, HAL.
    3. Samiha Gharbi & Béatrice Vincent & Robert Descargues, 2006. "La prise en compte de la dimension sociétale de la performance : l'exemple du déploiement d'un ERP dans une entreprise du secteur de l'industrie pharmaceutique," Post-Print halshs-00558030, HAL.
    4. repec:dau:papers:123456789/1486 is not listed on IDEAS
    5. Nassreddine Garoui & Anis Jarboui, 2012. "Cognitive Approach of Corporate Governance A Visualization Test of Mental models with Cognitive Mapping Technique," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 61-96, March.
    6. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    7. 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.
    8. Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
    9. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau cadre collaboratif du pilotage des politiques sociales locales," Post-Print hal-02142211, HAL.

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