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

Abstract

Résumé :Les déterminants justifiant l'utilisation des critères non financiers pour évaluer ou piloter la performance renvoient à des explications théoriques en liaison avec les approches contractuelles et cognitives. L'objectif de notre article est de proposer pour ces deux approches une analyse théorique. Pour l'approche contractuelle, nous dressons une typologie des explications du choix des critères non financiers avancées dans les travaux existants. Nous montrons également que d'autres théories auraient pu être mobilisées. Pour l'approche cognitive, nous précisons les travaux qui établissent explicitement un lien entre une lecture théorique et les critères non financiers ainsi que d'autres travaux pour lesquels nous établissons ce lien. Nous précisons enfin le référentiel théorique auquel peuvent se rattacher des outils présentant de nombreux critères non financiers comme le Balanced Scorecard ou le Capital Intellectuel. Mots clés :Critères non financiers -Théories contractuelles -Théories cognitives -Contrôle -Performance. Abstract: The Use of Non-financial Measures to Evaluate or Manage the Performance: A Theoretical AnalysisThe 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 or in which we highlight it. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to the knowledge-based view.

How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises

“…This finding is consistent with previous research (Chenhall, 2003;Chapman, 1997) and also substantiates the findings of Gordon and Miller (1976), who found that firms' decentralized structure goes along with a more diversified information system ensuring improved performance. In addition, Poincelot and Wegmann (2005) suggest a similar conclusion, as they showed that the content of BSCs would be more diversified in the most decentralized organizations. This result is explained by the proliferation of indicators when reporting is carried out in a context of increased delegation, as decentralization implies the use and aggregation of a greater number of indicators, especially financial and operational indicators.…”

“…However, the theory suggests that non-financial criteria are often extensively used when the decision-making function is decentralized. For example, Poincelot and Wegmann (2005) notice that a high degree of decentralization requires diversifying the content of BSCs, pushing for the use of various indicators and including non-financial indicators. Therefore, our second hypothesis is formulated as follows:…”

Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun

“…La théorie de l'agence a été développée en 1976 par Jensen et Meckling. Nombreux sont les travaux (Solle et Rouby, 2003 ;Dambrin et Laning, 2008 ;Simons, 1990 ;Lorino,2001 ;Poincelot et Wegmann, 2005) qui associent la performance à la notion d'apprentissage. C'est pour cette raison que Lorino (2001) indiquait que, par opposition au contrôle de gestion traditionnel souvent structuré autour des centres de coûts, le pilotage moderne de l'organisation intègre la dimension de l'apprentissage organisationnel comme caractéristique essentielle de la performance construite collectivement à travers l'action collective.…”

Identifying a Convergence between Non-Financial Information and Islamic Accounting for Islamic Decision Usefulness: A Review and Synthesis

“…Research issues could be conducted through many angles. The non-financial information research issues include, inter alia, audit-modes and strategy and corporate governance to examine the credibility of non-financial information (O'Dwyer, 2011;O'Dwyer et al, 2011;Gillet-Monjarret & Martinez, 2012;Rivière-Giordano, 2007;Olson, 2010;Depoers, 2010) and to investigate the linkage between non-financial information attributes and management and control (Janicot, 2007;Berthelot et al, 2003;Essid & Berland, 2011;Poincelot and Wegmann, 2005;Karim et al, 2018;Ikram et al, 2019). All of these themes and issues as abovementioned could also be applied in sharia-compliant firms in countries and institutions either adopting or not yet adopting AAOIFI.…”