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

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 ?
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Grégory Wegmann, Evelyne Poincelot. Les motivations des managers utilisant des critères non financiers : une analyse empirique. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2008, 14 (1), pp.69-92. ⟨halshs-00481787⟩

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