Les motivations des managers utilisant des critères non financiers: une analyse empirique

Gregory Wegmann and Evelyne Poincelot ()

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Abstract: We test the motives expressed by the managers to use the non-financial indicators so that the performance of the fi rm would increase. Is that really the main reason explaining the choice of the non-financial indicators ? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant ? Within this framework, is it possible to discriminate firms types according to their use of the nonfinancial indicators ?

Keywords: NON-FINANCIAL INDICATORS; CONTRACTUAL PERSPECTIVE; KNOWLEDGEBASED PERSPECTIVE; EMPIRICAL STUDY.; Critères non financiers; Logique contractuelle; Logique cognitive; Étude empirique. (search for similar items in EconPapers)
Date: 2008-06
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00481787v1
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, 14 (1), pp.69-92

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Related works:
Journal Article: Les motivations des managers utilisant des critères non financiers: une analyse empirique (2008)
Working Paper: Les motivations des managers utilisant des critères non financiers: une analyse empirique (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00481787

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