Search results for "DISCIPLINARY THEORIES"

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

2005

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 th…

théories contractuelles[SHS.ECO]Humanities and Social Sciences/Economics and Financenon-financial mesuresJEL : 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 - AccountingNON-FINANCIAL MEASURESdisciplinary theoriesAccountingPolitical scienceNON-FINANCIAL MEASURESDISCIPLINARY THEORIESKNOWLEDGE-BASED THEORIESCONTROLCRITÈRES NON FINANCIERSTHÉORIES CONTRACTUELLESTHÉORIES COGNITIVESCONTRÔLEPERFORMANCE.PERFORMANCE.[SHS.GESTION]Humanities and Social Sciences/Business administrationknowledge-based theories[ SHS.ECO ] Humanities and Social Sciences/Economies and finances[SHS.GESTION] Humanities and Social Sciences/Business administration[SHS.ECO] Humanities and Social Sciences/Economics and Finance[ SHS.GESTION ] Humanities and Social Sciences/Business administrationHumanitiescontrolcritères non financiersFinanceComputingMilieux_MISCELLANEOUScontrôleperformancethéories cognitives
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