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

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.
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Grégory Wegmann, Evelyne Poincelot. Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2005, 11 (2), pp.109-125. ⟨halshs-00481768⟩

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