مجلة العلوم الإقتصادية
Volume 19, Numéro 1, Pages 170-185
2024-03-31

Non-financial Indicators And Management Control: Holistic Performance Optimization

Authors : Naas Abdelkader .

Abstract

Management control was initially limited to the use of financial indicators. However, this approach is now inadequate for capturing the complexity of modern organizations and their impact on society and the environment. Consequently, the introduction of non-financial indicators has become imperative to comprehensively assess the overall performance of companies. These indicators encompass a variety of measures, thus providing a holistic perspective that takes into account the economic, social, and environmental dimensions of organizational performance.

Keywords

Management Control ; Non-financial indicators ; Financial indicators ; Performance ; Overall performance

Performance Measurement And Management By And For Indicators In Middle Management

Chilegue Rabah .  Chaami Amine .  Guettoufi Yacine . 
pages 459-473.