Les relations entre les budgets et les systèmes de mesure de la performance non financière: une étude empirique

Christophe Germain ()
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Christophe Germain: Audencia Recherche - Audencia Business School

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Abstract: The present article examines the relationship between non financial performance measurement systems and budgeting systems. The results of a postal survey covering 79 companies show that budgeting systems and non financial performance measurement systems are complements rather than substitutes. However, their fit crucially depends on the mutual consistency of the control strategies they depend on.

Keywords: Budgets; Non financial performance measurement systems; Balanced scorecard; Tableau de bord; Management control systems; Systèmes de mesure de la performance non financière; Systèmes de contrôle de gestion (search for similar items in EconPapers)
Date: 2009
Note: View the original document on HAL open archive server: https://hal.science/hal-00771089
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Citations: View citations in EconPapers (2)

Published in Finance Contrôle Stratégie, 2009, 12 (4), pp.143-161

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00771089

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