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

Evelyne Poincelot () and Grégory Wegman ()
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Grégory Wegman: Université de Bourgogne
Authors registered in the RePEc Author Service: Gregory Cedric Wegmann ()

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

Abstract: (VF)L’objectif de l’article est de proposer une étude quantitative, en vue d’analyser la pertinence de mettre en place des indicateurs non financiers selon les grilles théoriques contractuelle et cognitive. Nous testons la pertinence d’une distinction entre l’approche théorique contractuelle et l’approche cognitive, en étudiant les motivations des managers qui utilisent des indicateurs non financiers puis les caractéristiques de leurs entreprises.(VA)We test the motives expressed by the managers to use the non-financial indicators so that the performance of the firm would increase. Is that really the main reason explaining the choice of the non-financial indicators? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant? Within this framework, is it possible to discriminate firms types according to their use of the non-financial indicators ?

Keywords: critères non financiers; logique contractuelle; logique cognitive; étude empirique; non-financial indicators; contractual perspective; knowledge-based perspective; empirical study. (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-knm
Date: 2007-11
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