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.