Construction et usage des indicateurs de performance en contrôle de gestion: Analyse de cinq agences immobilières spécialisées dans la gestion locative

Fana Rasolofo-Distler ()
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Fana Rasolofo-Distler: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This article aims to explore how, according to the strategy mobilized by the company, performance measurement indicators differ and tend to balance between a financial approach and non-financial approach. The theory of rationality is mobilized as a framework for analysis and a review of the literature was conducted on the link between strategy and performance measurement in management control. The empirical research was conducted in five small French real estate agencies. The research results are presented and discussions are underway on the use of indicators between representativeness and operability

Keywords: Balanced Scorecard; Strategy; Indicator; Performance; Indicateur; Tableau de bord prospectif; Stratégie (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901122
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901122

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