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Les Indicateurs De Performance Financière Et Non Financière : Complémentarité Ou Substitution? Étude Exploratoire Sur Des Pme Manufacturières

Author

Listed:
  • Josée St-Pierre

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

  • Benoit Lavigne

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

  • Hélène Bergeron

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

Abstract

L'information issue des états financiers a constitué, traditionnellement, la base des différents systèmes d'évaluation de la performance, mais leur utilité est contestée. À cet égard, nous regardons les liens entre les mesures financières et non financières, et voyons si ces liens se modifient selon le degré d'innovation des PME manufacturières.

Suggested Citation

  • Josée St-Pierre & Benoit Lavigne & Hélène Bergeron, 2005. "Les Indicateurs De Performance Financière Et Non Financière : Complémentarité Ou Substitution? Étude Exploratoire Sur Des Pme Manufacturières," Post-Print halshs-00581289, HAL.
    • Handle: RePEc:hal:journl:halshs-00581289
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581289
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    References listed on IDEAS

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