6533b870fe1ef96bd12cfc0e

RESEARCH PRODUCT

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

Evelyne PoincelotGregory Wegmann

subject

Logique contractuelleCONTRACTUAL PERSPECTIVEEMPIRICAL STUDY.Critères non financiersKNOWLEDGEBASED PERSPECTIVEJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingLogique cognitiveAccountingÉtude empirique.NON-FINANCIAL INDICATORSCONTRACTUAL PERSPECTIVEKNOWLEDGEBASED PERSPECTIVEEMPIRICAL STUDY.Critères non financiersLogique contractuelleLogique cognitiveÉtude empirique.[SHS.GESTION]Humanities and Social Sciences/Business administrationétude empiriqueNON-FINANCIAL INDICATORS[SHS.GESTION] Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administrationFinance

description

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 ?

yearjournalcountryeditionlanguage
2008-06-01
https://halshs.archives-ouvertes.fr/halshs-00481787