Culture d’entreprise et adoption du Balanced Scorecard comme outil de pilotage des performances dans les pme camerounaises (notice n° 745104)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03104cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123092457.0 |
| 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 | Foka Tagne, Alain Gilles |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Culture d’entreprise et adoption du Balanced Scorecard comme outil de pilotage des performances dans les pme camerounaises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 83 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le pilotage de la performance dans les entreprises nécessite de plus en plus des outils performants et sophistiqués à l’instar du Balanced Scorecard (BSC) afin de garantir la fiabilité de la décision des dirigeants. Cette étude a pour objectif de déterminer le rôle joué par la culture d’entreprise dans le processus d’adoption de cet outil. En exploitant les cadres théoriques de la contingence culturelle, des théories cognitives de la firme et les données du Centre de Recherche pour le Développement International (CRDI) sur un panel de 100 PME camerounaises utilisant le BSC pour piloter leur performance, les résultats indiquent que la culture d’entreprise influence significativement le niveau d’adoption du BSC dans les PME. Spécifiquement, le niveau d’adoption du BSC dans les PME au Cameroun augmente si la culture de l’entreprise intègre des mythes et croyances collectives, le sens du langage et le sens des valeurs morales. Par contre, le niveau d’adoption du BSC diminue lorsque la culture n’intègre pas les méthodes de travail. Ces résultats s’insèrent dans leur globalité dans le cadre de la théorie de la contingence culturelle. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Performance management in companies increasingly requires powerful and sophisticated tools such as the Balanced Scorecard (BSC) to guarantee the reliability of management decisions. This study aims to determine the role played by corporate culture in the process of adopting this tool. Using the theoretical frameworks of cultural contingency, cognitive theories of the firm, and data from the International Development Research Centre (IDRC) on a panel of 100 Cameroonian SMEs using the BSC to monitor their performance, the results indicate that corporate culture significantly influences the level of BSC adoption in SMEs. Specifically, the level of BSC adoption in Cameroonian SMEs increases if the corporate culture incorporates collective myths and beliefs, a sense of language, and a sense of moral values. On the other hand, the level of BSC adoption decreases when the culture does not integrate work methods. These results fit into the framework of cultural contingency theory. JEL Codes: M14, M49 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Théorie de la contingence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Culture d’entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Balanced Scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Corporate culture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Contingency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Balanced Scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SME |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Djoutsa Wamba, Léopold |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Marché et organisations | 48 | 3 | 2023-09-28 | p. 165-194 | 1953-6119 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-marche-et-organisations-2023-3-page-165?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-marche-et-organisations-2023-3-page-165?lang=fr&redirect-ssocas=7080</a> |
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