Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique

Évelyne Poincelot and Gregory Wegmann

ACCRA, 2005, vol. 11, issue 2, 109-125

Abstract: The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge-based view.

Keywords: non-financial measures; disciplinary theories; knowledge-based theories; control; performance (search for similar items in EconPapers)
Date: 2005
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Related works:
Working Paper: Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique (2005)
Working Paper: Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique (2005)
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