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Les indicateurs de performance en contexte PME, quel modèle appliquer?

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  • Hélène Bergeron

    (UQTR - Université du Québec à Trois-Rivières)

Abstract

La communication soulève la question de l'application d'un modèle de tableau de bord dans un contexte PME. Les conditions d'efficacité d'un tel modèle constituent le second questionnement. Une recension des écrits et la présentation de quelques cas permettent d'adapter le modèle et de proposer la réalisation d'une étude auprès des PME.

Suggested Citation

  • Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
    • Handle: RePEc:hal:journl:halshs-00587425
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587425
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    1. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
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    Cited by:

    1. Marc Bollecker, 2004. "Les mécanismes de contrôle dans un contexte de différenciation des systèmes d’information," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 59-85, December.
    2. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    3. Marc Bollecker, 2001. "Pratiques De Differenciation Des Donnees Dans Les Systemes De Contrôle De Gestion," Post-Print halshs-00584611, HAL.
    4. Marc Bollecker & Pierre Mathieu, 2008. "Vers des systèmes de mesure des performances sociétales : l'apport des conventions," Post-Print halshs-00769061, HAL.
    5. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    6. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    7. Patrick Mayimbi Ekuli Ngokana & Lisette Bolila & Véronique Kangela, 2021. "The determinants of the nature of the management control of the african SMEs [Les déterminants de la nature du contrôle de gestion des PME africaines]," Post-Print hal-03140612, HAL.
    8. Drolet, Steve & LeBel, Luc, 2010. "Forest harvesting entrepreneurs, perception of their business status and its influence on performance evaluation," Forest Policy and Economics, Elsevier, vol. 12(4), pages 287-298, April.
    9. Yyes Robichaud & Jean-Charles Cachon & Egbert Mcgraw, 2018. "Gender Comparisons In Success Evaluation And Sme Performance In Canada," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-26, March.
    10. Josée St-Pierre & Louis Raymond & Éric Andriambeloson, 2002. "Les effets de l'adoption du benchmarking et des pratiques exemplaires sur la performance des PME," Post-Print hal-01704733, HAL.

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