La mesure de la performance dans les start-ups : Quels enseignements pour le contrôle de gestion en entreprise ? (notice n° 347451)
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| fixed length control field | 03523cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118024031.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Becker, Sebastian D. |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La mesure de la performance dans les start-ups : Quels enseignements pour le contrôle de gestion en entreprise ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 23 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper presents an empirical analysis of performance measurement systems in the entrepreneurial arena. Through interviews, observations, and documentary analyses, we find that, against the backdrop of severe resource restrictions, high uncertainty, and significant data abundance, startups proceed with a high level of prioritization. More specifically, they often resort to using very few, high-level, outcome-oriented (i.e., customer-centric) performance measures known as North Star Metrics in the practitioner literature. It is in this context that we elaborate on the concept of radical prioritization, i.e., a startup’s focused and deliberate attention to specific performance measurement data while largely disregarding other data. Further, we theorize on this widespread use of North Star Metrics in entrepreneurial practice, attributing it to their performative quality (Revellino & Mouritsen, 2015) and their role as a boundary object (Star & Griesemer, 1989). As practical implications, we also present several ways in which established companies can draw inspiration from the entrepreneurial practices we have observed in order to enhance their own performance measurement systems. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article présente une analyse empirique des systèmes de mesure de performance dans le domaine de l’entrepreneuriat. À partir d’entretiens, d’observations et d’analyses documentaires, nous constatons que, dans un contexte d’incertitude élevée, de ressources restreintes et d’abondance de données, les start-ups procèdent à une forte hiérarchisation de leurs priorités. Plus précisément, elles ont recours à un très petit nombre d’indicateurs de haut niveau axés sur les résultats (centrés sur le client), communément appelés North Star Metrics dans la littérature spécialisée. Dans ce cadre, nous élaborons le concept de priorisation radicale, qui consiste pour une start-up à privilégier délibérément certaines données de mesure de la performance au détriment d’autres données. De plus, notre réflexion théorique attribue le recours répandu aux North Star Metrics dans la pratique entrepreneuriale à leur caractère performatif (Revellino et Mouritsen, 2015) et à leur rôle d’objet-frontière (Star et Griesemer, 1989). Nos résultats soulèvent des implications pratiques pour les entreprises établies qui peuvent s’inspirer des pratiques entrepreneuriales afin d’améliorer leurs propres systèmes de mesure de performance. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | North Star Metrics ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | start-up |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Contrôleur de gestion ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mesure de performance ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicateurs de performance clés ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | start-up |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Key Performance Indicators (KPIs) ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance measurement ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Management accountant ; |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | North Star Metrics; |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Endenich, Christoph |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 30 | 4 | 2024-11-21 | p. 100-134 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2024-4-page-100?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2024-4-page-100?lang=fr&redirect-ssocas=7080</a> |
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