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 Recherche - Audencia Business School

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Abstract: 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: Performance measurement; Contingency; Factors; Size; Environment; Mesure de la performance; Balanced Scorecard; Facteurs de contingence; Taille; Structure; Environnement (search for similar items in EconPapers)
Date: 2004-03
Note: View the original document on HAL open archive server: https://hal.science/hal-00765242
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Citations: View citations in EconPapers (7)

Published in Finance Contrôle Stratégie, 2004, 7 (1), pp.33-52

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00765242

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