Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique

Gregory Wegmann and Evelyne Poincelot (evelyne.poincelot@univ-fcomte.fr)

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Abstract: The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge- based view.

Keywords: NON-FINANCIAL MEASURES; DISCIPLINARY THEORIES; KNOWLEDGE-BASED THEORIES; CONTROL; CRITÈRES NON FINANCIERS; THÉORIES CONTRACTUELLES; THÉORIES COGNITIVES; CONTRÔLE; PERFORMANCE. (search for similar items in EconPapers)
Date: 2005-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00481768v1
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Citations: View citations in EconPapers (9)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, 11 (2), pp.109-125

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Related works:
Journal Article: Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique (2005)
Working Paper: Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique (2005)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00481768

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