Proposition d'un modèle de représentation et de mesure de la performance globale

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Abstract

Our paper aims to improve the understanding of the links between the social, economic and environmental performance by mobilizing a joint theoretical framework (the stakeholder theory and the resource-based view theory). Also, we develop a measurement model of the performance clarifying simultaneously the structural relations between the three dimensions (economic, social, and environmental). This conceptual model is validated on worker cooperatives data, then we examine the theoretical and managerial implications.

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CITATION STYLE

APA

Maurel, C., & Tensaout, M. (2014). Proposition d’un modèle de représentation et de mesure de la performance globale. Comptabilite Controle Audit, 20(3), 73–99. https://doi.org/10.3917/cca.203.0073

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