Le concept de performance soutenable en comptabilité de gestion

Abstract

The aim of the following article is to define the concept of sustainable performance for management accounting. It proposes a dynamic approach of the strengh of performance, build on the reasoning that the mains concepts of the ABM could be reanalysed to build two possible models of sustainability:a model of optimality and a model of viability. The article takes care of making the notion of sustainable performance efficient, from the measure of costs to the budgeting method.sustainable performance;stakeholder value; viability;action latitude;ABM.