Poincelot, Evelyne; Wegmann, Grégory - Université de Bourgogne - CREGO EA7317 Centre de … - 2006
articulate planning decisions with control ones thanks to non-financial indicators. Contractual theories constitute the … indicators in driving a firm’s objectives and the link between the use of non-financial indicators and the performance. We … demonstrate that the French managers associate non-financial indicators with strategic objectives. But we also conclude that they …