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Presentations at an Academic or Professional conference (1998)

Images of Performance: Accounting is not enough

This paper presents the results of a survey executive bank managers showing that (1) images of performance are quite different, even in a reasonably constant environment, (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 signifiant proportion. Practical applications may be derived from these results.

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