Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "8070"
  #_source: array:26 [
    "id" => "8070"
    "slug" => "images-of-performance-accounting-is-not-enough"
    "yearMonth" => "1998-04"
    "year" => "1998"
    "title" => "Images of Performance: Accounting is not enough"
    "description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>Images of Performance: Accounting is not enough</i>. 98009, ESSEC Business School."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "ANCELIN-BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 17:20:55"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Documents de travail"
      "en" => "Working Papers"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "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 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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T11:21:49.000Z"
    "docTitle" => "Images of Performance: Accounting is not enough"
    "docSurtitle" => "Working Papers"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">ANCELIN-BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">ANCELIN-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 | Working Papers </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Images of Performance: Accounting is not enough</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.442641
  +"parent": null
}