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Influence De La Strategie Sur L'Adoption Des Mesures De Performance En Vigueur Dans Le Systeme De Comptabilite De Gestion

Author

Listed:
  • Maurice Gosselin

    (Ecole de comptabilité - ULaval - Université Laval [Québec])

  • Tania Dubé

    (Ecole de comptabilité - ULaval - Université Laval [Québec])

Abstract

L'objectif de cet article est de tenter de comprendre dans quelle mesure la stratégie d'une entreprise influence les décisions en matière de mesures de performance établies dans le système de comptabilité de gestion. Les résultats de cette étude ont démontré une certaine association entre le type de stratégie et l'utilisation de mesures de performance financières et non financières ainsi que l'utilité perçue de l'information générée par le système de comptabilité de gestion.

Suggested Citation

  • Maurice Gosselin & Tania Dubé, 2002. "Influence De La Strategie Sur L'Adoption Des Mesures De Performance En Vigueur Dans Le Systeme De Comptabilite De Gestion," Post-Print halshs-00584469, HAL.
    • Handle: RePEc:hal:journl:halshs-00584469
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584469
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    References listed on IDEAS

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    3. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
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    5. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, April.
    6. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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    Citations

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    Cited by:

    1. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    2. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    3. Evelyne Poincelot & Grégory Wegman, 2007. "Les motivations des managers utilisant des critères non financiers:une analyse empirique;What are the motives of the managers using non-financial indicators?:An empirical study," Working Papers CREGO 1071101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
    5. Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.

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