Le concept de performance soutenable en comptabilité de gestion

Christophe Herriau ()
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Christophe Herriau: Université de Rennes 1

Revue Finance Contrôle Stratégie, 1999, vol. 2, issue 3, pages 147-177

Abstract: The aim of the following article is to define the concept of sustainable performance for management accounting. It proposes a dynamic approach of the strengh of performance, build on the reasoning that the mains concepts of the ABM could be reanalysed to build two possible models of sustainability:a model of optimality and a model of viability. The article takes care of making the notion of sustainable performance efficient, from the measure of costs to the budgeting method.

Keywords: sustainable performance; stakeholder value; viability; action latitude; ABM. (search for similar items in EconPapers)
Date: 1999

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:2:y:1999:i:q3:p:147-177

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