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Les motivations des managers utilisant des critères non financiers : une analyse empirique

Author

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  • Grégory Wegmann

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

  • Evelyne Poincelot

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

Abstract

We test the motives expressed by the managers to use the non-financial indicators so that the performance of the fi rm would increase. Is that really the main reason explaining the choice of the non-financial indicators ? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant ? Within this framework, is it possible to discriminate firms types according to their use of the nonfinancial indicators ?

Suggested Citation

  • Grégory Wegmann & Evelyne Poincelot, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," Post-Print halshs-00481787, HAL.
    • Handle: RePEc:hal:journl:halshs-00481787
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00481787
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    References listed on IDEAS

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    1. Gérard Charreaux, 2001. "Quelle théorie pour la gouvernance?De la gouvernance actionnariale à la gouvernance cognitive..," Working Papers CREGO 010401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Feb 2002.
    2. 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:

    1. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de gouvernance disciplinaire," Working Papers 2009-3, Laboratoire Orléanais de Gestion - université d'Orléans.

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