Les systèmes de mesure de la performance au niveau des entreprises algériennes : étude empirique

Abstract EN

The main aim of this contribution is to analyze, at first place, the convergence (or divergence) of financial and non-financial performance measures.

The first part will allow us to question the usefulness of non-financial indicators.

Analyzing the constraints and contingents behind the adoption of financial or non-financial indicators (measures) at the level of Algerian companies is the other finality of this study.

Therefore, we have divided our work into two parts.

A synthesis of the literature concerning the performance; the various performance measures systems and the advantages and disadvantages of each measurement systems is the first component.

In the second part, we will propose an empirical study in Algerian companies which will allow us to accept or reject the assumptions of this research.