Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance

François Meyssonnier (), Nadim Tarafi and Dominique Barbelivien ()
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François Meyssonnier: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Nadim Tarafi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Dominique Barbelivien: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: A survey was carried out among 77 companies representative of the business community in Western France. The perception of financial controllers on the three central tools of the performance management systems (managers performance appraisal, budgets, non-financial performance measurement), on their contingency and on the efficiency of their coupling is collected and analyzed. This makes possible to characterize the use of tools (as diagnostic or interactive) and to understand their articulation (as a system or as a package).

Keywords: Managers performance appraisal; budgets; non-financial performance measurement; coupling; performance management systems (search for similar items in EconPapers)
Date: 2021
Note: View the original document on HAL open archive server: https://hal.science/hal-03361386
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Published in La comptabilité face aux crises, 2021, LYON, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03361386

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