Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry

Evelyne Poincelot () and Gregory Cedric Wegmann ()

Working Papers FARGO from Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance)

Abstract: In this article, we present the evolution of management accounting and the strategic management accounting (SMA) concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. Contractual theories constitute the foundations of this tool. But in Northern Europe, some specific BSC are designed in the framework of knowledge-based theories.We describe here the results of an inquiry conducted in France. Its aims are mainly to test the usefulness of non-financial indicators in driving a firm’s objectives and the link between the use of non-financial indicators and the performance. We demonstrate that the French managers associate non-financial indicators with strategic objectives. But we also conclude that they believe that there is no direct link between the use of non-financial metrics and the performance.

Keywords: Management accounting; Strategic management accounting; Balanced Scorecard; Non-financial indicators; Contractual and knowledge-based theories; Survey questionnaire. (search for similar items in EconPapers)
JEL-codes: M10 M40 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-fmk and nep-his
Date: 2006-09
View list of references

Downloads: (external link)
http://www.u-bourgogne.fr/LEG/WP/1060905.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:dij:wpfarg:1060905

Ordering information: This working paper can be ordered from
Gérard Charreaux, Fargo-Latec, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Access Statistics for this paper

More papers in Working Papers FARGO from Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance)
Address: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Series data maintained by Gérard Charreaux ().