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Working Papers (1998), ESSEC Business School

Images of Performance: Accounting is not enough

This paper presents the results of a survey of executive bank managers showing that (1) images of performance are quite different, even when the environment is held reasonably constant, (2) accounting results, on average, count only for about half of the performance image, (3) the overall image of performance contains " illegitimate" representations (like obedience), in a sometimes significant proportion. Practical applications may be derived from these results.

ANCELIN-BOURGUIGNON, A. (1998). Images of Performance: Accounting is not enough. ESSEC Business School.