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

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 per...

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Veröffentlicht in:Comptabilité Contrôle Audit 2008-06, Vol.14 (1), p.69
Hauptverfasser: Poincelot, Evelyne, Wegmann, Grégory
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Financial analysis
Management
Motivation
Questionnaires
Studies
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Wegmann, Grégory
description 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 ?
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source Business Source Complete; Cairn.info Free Access Journals-Revues en accès libre
subjects Financial analysis
Management
Motivation
Questionnaires
Studies
title 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
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