La performance ; un concept aux multiples dimensions cas : PME Algériennes

Other Title(s)

The performance : a concept with multiple dimensions case : Algerian SMEs

Joint Authors

Abbas, Maryam
Qadri, Ala al-Din

Source

Journal of Financial, Accounting and Managerial Studies

Issue

Vol. 6, Issue 2 (s) (31 Dec. 2019), pp.293-312, 20 p.

Publisher

Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS

Publication Date

2019-12-31

Country of Publication

Algeria

No. of Pages

20

Main Subjects

Economy and Commerce

Topics

Abstract EN

This study aims to identify the strategic priorities pursued by small and medium enterprises in Algeria through the detection of financial and non-financial performance indicators, and the search for the relationship of the cranes of strategic activities based on and achieved some performance indicators, and then try through this study contribute to prevent the occurrence These institutions in default, economic and financial failure, or achieve negative performance with declining indicators of investment feasibility.

The results of the analysis of variance revealed a partial correlation between the cranes of activity and the frequency of the use of financial performance indicators.

This allowed us to build a balanced scorecard model.

Abstract FRE

L’objectif du présent écrit consiste à expliquer le cadre conceptuel et pratique de notre réflexion.

Ceci nous permet de déterminer des variables explicatives, intermédiaires et une variable expliquée, afin d’expliciter l’impact des facteurs de contingence organisationnelle et comport-ementale sur les pratiques de tableaux de bord dans les PME algériennes et l’infl-uence de ces derniers sur le pilotage de la performance de ces entités.

Nous terminons cet article par présenter les résultats d’une recherche issus de l’enquête sur le terrain et du traitement statistique des données récoltées auprès de l’échantillon étudié.

Celui-ci propose également une discussion de ces résultats, en s’appuyant sur des travaux théoriques et empiriques antérieurs.

This study aims to identify the strategic priorities pursued by small and medium enterprises in Algeria through the detection of financial and non-financial performance indicators, and the search for the relationship of the cranes of strategic activities based on and achieved some performance indicators, and then try through this study contribute to prevent the occurrence These institutions in default, economic and financial failure, or achieve negative performance with declining indicators of investment feasibility.

The results of the analysis of variance revealed a partial correlation between the cranes of activity and the frequency of the use of financial performance indicators.

This allowed us to build a balanced scorecard model.

American Psychological Association (APA)

Abbas, Maryam& Qadri, Ala al-Din. 2019. La performance ; un concept aux multiples dimensions cas : PME Algériennes. Journal of Financial, Accounting and Managerial Studies،Vol. 6, no. 2 (s), pp.293-312.
https://search.emarefa.net/detail/BIM-909746

Modern Language Association (MLA)

Abbas, Maryam& Qadri, Ala al-Din. La performance ; un concept aux multiples dimensions cas : PME Algériennes. Journal of Financial, Accounting and Managerial Studies Vol. 6, no. 2 (Special issue) (Dec. 2019), pp.293-312.
https://search.emarefa.net/detail/BIM-909746

American Medical Association (AMA)

Abbas, Maryam& Qadri, Ala al-Din. La performance ; un concept aux multiples dimensions cas : PME Algériennes. Journal of Financial, Accounting and Managerial Studies. 2019. Vol. 6, no. 2 (s), pp.293-312.
https://search.emarefa.net/detail/BIM-909746

Data Type

Journal Articles

Language

French

Notes

Includes bibliographical references : p. 312

Record ID

BIM-909746