La représentation de la performance des entreprises dans un contexte de faillite de la normalisation, le cas du Cameroun

Benoit Pigé and Robert Sangue Fotso
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Benoit Pigé: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique, IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Robert Sangue Fotso: Université de Yaoundé II

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Abstract: In territories where regulations are conflicting or not applied, substantive factors underlying financial performance determine the overall performance of the firm for its stakeholders. In such territories, externalities are becoming highly significant in assessing and making possible the financial performance of a firm. Then, the performance measurement with a financial profit indicator appears unsatisfying for the needs of economic actors. With interviews of executives of Cameroun's firms, we highlight the importance of an accounting representation of the performance that would encompass several dimensions including sustainable development for the firm's stakeholders.

Keywords: normalisation; performance; Cameroun; économie de marché; fonctionnement (search for similar items in EconPapers)
Date: 2014-08
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Published in Revue management & avenir, 2014, 70, pp.115-133. ⟨10.3917/mav.070.0115⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01346552

DOI: 10.3917/mav.070.0115

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