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Conference Proceedings (1998), Performances et comptabilité, Association Francophone de Comptabilité (AFC), pp. 537-553

Représentation de la performance : le contrôle de gestion ne suffit pas

The results of an empirical research are the following : (1) the images of performance are very different in a reasonably constant environment, (2) the performance measures of management accounting systems account only for half of the image of performance, (3) images of performances may be significantly illegitimate.

ANCELIN-BOURGUIGNON, A. (1998). Représentation de la performance : le contrôle de gestion ne suffit pas. In: Performances et comptabilité. Association Francophone de Comptabilité (AFC), pp. 537-553.