Search results for "NON-FINANCIAL INDICATORS"

showing 3 items of 3 documents

The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company

2008

International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…

Balanced scorecardKnowledge managementbusiness.industryControl (management)balanced scorecardStrategic Controlknowledge managementNon-financial Indicatorsjel:M40Balanced ScorecardStrategic ControlNon-financial IndicatorsKnowledge ManagementFrench ExperienceWork (electrical)Agency (sociology)Strategic controlInformation systemBalanced Scorecard;Strategic Control;Non-financial Indicators;Knowledge Management;French Experience[SHS.GESTION]Humanities and Social Sciences/Business administrationRelevance (information retrieval)Business[SHS.GESTION] Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administrationStrategy mapFrench Experience
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Legislative basis for corporate social responsibility reporting

2014

CSR reportingDisclosure of non-financial indicators:SOCIAL SCIENCES::Business and economics [Research Subject Categories]Disclosure of environmental and social indicatorsCorporate social responsibility (CSR)
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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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