Relevance of Non-Financial Indicators as a Decision Tool: A French Inquiry Based on the Organizational Architecture Theory
In this article, we present the evolution of management accounting and the strategic management accounting (SMA)concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. Contractual theories constitute the foundations of this tool.But in Northern Europe, some specific BSC are designed in the framework of knowledge-based theories. We describe here the results of an inquiry conducted in France. Its aims are mainly: (1)To test the usefulness of non-financial indicators in driving firms objectives; (2) To test the link between the use of non-financial indicators and the performance. We demonstrate that the French managers associate non-financial indicators with strategic objectives. But we also conclude that they believe that there is no direct link between the use of non-financial metrics and the performance.
Management accounting Strategic management accounting Balanced Scorecard Non-financial indicators Contractual and knowledge-based theories Survey questionnaire
Grégory Wegmann
Department of Business Administration, LEG UMR CNRS 5118, University of Burgundy, P(o)le dEconomie et de Gestion, BP 26 611, 21 680 Dijon Cedex, France
国际会议
第六届管理学国际会议(Proceedings of ICM2007 the 6th International on Management)
武汉
英文
1129-1135
2007-08-03（万方平台首次上网日期，不代表论文的发表时间）