Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "6158"
  #_source: array:26 [
    "id" => "6158"
    "slug" => "images-of-performance-accounting-is-not-enough"
    "yearMonth" => "1998-04"
    "year" => "1998"
    "title" => "Images of Performance: Accounting is not enough"
    "description" => "BOURGUIGNON, A. (1998). Images of Performance: Accounting is not enough. Dans: 21st EAA Annual Congress. Antwerp."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => "21st EAA Annual Congress"
    "keywords" => []
    "updatedAt" => "2021-10-18 16:33:30"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Communications dans une conférence"
      "en" => "Presentations at an Academic or Professional conference"
    ]
    "support_type" => array:2 [
      "fr" => null
      "en" => null
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Les résultats d'une enquête auprès de cadres supérieurs du secteur bancaire montrent que (1) à environnement raisonnablement constant, les représentations de la performance sont très diverses, (2) les indicateurs produits par le contrôle de gestion ne représentent que la moitié environ des représentations de la performance, (3) celles-ci contiennent, dans une proportion parfois significative, des représentations illégitimes de la performance. Des applications opérationnelles peuvent être développées à partir de ces résultats."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T03:21:45.000Z"
    "docTitle" => "Images of Performance: Accounting is not enough"
    "docSurtitle" => "Presentations at an Academic or Professional conference"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">1998</span>"
    "keywordList" => ""
    "docPreview" => "<b>Images of Performance: Accounting is not enough</b><br><span>1998-04 | Presentations at an Academic or Professional conference </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Images of Performance: Accounting is not enough</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.406996
  +"parent": null
}