Les motivations des managers utilisant des critères non financiers : une analyse empirique/What are the motives of the managers using non-financial indicators ? an empirical study

This study tests the motives expressed by managers to use non-financial indicators so that the performance of the firm would increase. Is that really the main reason explaining the choice of non-financial indicators? The 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 firm types according to their use of non- financial indicators ?