Search results for "CONTRACTUAL PERSPECTIVE"

showing 2 items of 2 documents

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

2008

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 ?

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
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La valeur partenariale : vers une mesure opérationnelle.

2007

L’objectif de cet article est de proposer une mesure operationnelle de la valeur partenariale. Cette mesure est illustree par une application a un certain nombre de firmes europeennes du secteur automobile. Cette application met en evidence l’interet de la demarche pour construire un diagnostic financier permettant de mieux mettre en relation la conception contractuelle de la firme et l’approche strategique.

stakeholder valuefinancial diagnosis.diagnostic financier.Accounting[SHS.GESTION]Humanities and Social Sciences/Business administrationdiagnostic financier[SHS.GESTION] Humanities and Social Sciences/Business administrationconception contractuelle de la firme[ SHS.GESTION ] Humanities and Social Sciences/Business administrationcontractual perspective of the firmFinancevaleur partenariale
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