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L'évaluation des performances dans les entreprises françaises : une étude empirique

Author

Listed:
  • Eric Cauvin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Traditionnellement les systèmes d'évaluation des performances s'intéressaient en priorité aux résultats financiers. Les critères de concurrence ont toutefois obligé les entreprises à changer leur façon d'appréhender la performance. Les mesures financières traditionnelles sont en effet incompatibles avec les stratégies de création de valeur pour le client L'objectif de notre recherche est d'étudier les systèmes d'évaluation des performances utilisés par les entreprises françaises en mesurant l'influence de la taille de l'organisation, l'incertitude perçue de l'environnement, la stratégie et les indicateurs non financiers sur leur architecture'.

Suggested Citation

  • Eric Cauvin & Pierre-Laurent Bescos, 2004. "L'évaluation des performances dans les entreprises françaises : une étude empirique," Post-Print halshs-00592978, HAL.
    • Handle: RePEc:hal:journl:halshs-00592978
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592978
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