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La contingence des systèmes de mesure de la performance: les résultats d’une recherche empirique sur le secteur des PME

Christophe Germain ()
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Christophe Germain: Audencia Nantes Ecole de Management

Revue Finance Contrôle Stratégie, 2004, vol. 7, issue 1, 33-52

Abstract: (VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à devenir plus «équilibrée» lorsque la taille de l’entreprise augmente et lorsque l’ environnement organisationnel est complexe et incertain.(VA) This article contains empirical evidence based on a postal survey of 83 firms, and shows that, in small and medium-size business, performance measurement systems do not usually apply the balanced scorecard framework. Increasing firm size as well as environmental complexity and uncertainty are identified as factors which tend to foster a more balanced approach.

Keywords: mesure de la performance; Balanced Scorecard; facteurs de contingence; taille; structure; environnement; performance measurement; contingency factors; size; structure; environment. (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2004
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