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Indicateurs Financiers Et Indicateurs Non Financiers. Importance Des Indicateurs Financiers, Et Ordre De Presentation Des Indicateurs : Effets Sur L'Evaluation De La Performance Des Managers

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  • Eric Cauvin

    (CEROG - Centre d'Etudes et de Recherche sur les Organisations et la Gestion - Université Paul Cézanne - Aix-Marseille 3)

  • Bruce R. Neumann

    (University of Colorado [Boulder])

  • Michael L Roberts

    (University of Colorado [Boulder])

Abstract

Debate on the weight of financial vs. non financial indicators in performance measurement process is still going on. The purpose of this research is to examine, experimentally, factors that influence whether corporate managers exhibit bias toward financial versus nonfinancial corporate performance measures. First, we manipulated presentation order of financial and nonfinancial measures to test whether cognitive processing limits result in decision makers placing more weight on the first few items presented. Second, we manipulated the strength of the financial performance measures (the perceived relative importance based on rankings by an independent sample) to examine whether prior mixed results of financial measures bias among corporate managers can be explained by differences in the relative strength or importance of the particular set of financial and nonfinancial measures.

Suggested Citation

  • Eric Cauvin & Bruce R. Neumann & Michael L Roberts, 2008. "Indicateurs Financiers Et Indicateurs Non Financiers. Importance Des Indicateurs Financiers, Et Ordre De Presentation Des Indicateurs : Effets Sur L'Evaluation De La Performance Des Managers," Post-Print halshs-00522434, HAL.
    • Handle: RePEc:hal:journl:halshs-00522434
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522434
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    References listed on IDEAS

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    3. Lipe, Marlys Gascho & Salterio, Steven, 2002. "A note on the judgmental effects of the balanced scorecard's information organization," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 531-540, August.
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