Impact of Non Financial Indicators on the Performance of Company

The factors justifying the use of non-financial indicators for evaluating the performance of an organisation are various and refer to various theoretical explanation. Our interest in these criteria is justified in a actual context (financial scandals, increased market volatility, etc.) showing the limits of accounting and financial information as a communication vector of performance. Parallelly, Financial indicators have been recognised through their Economic Added Value and the non-financial indicators have been considered for the instrument such as Balanced Scorecard. What is the significance of non-financial indicator ? Are not they the vector of intern or extern communication ? To what extent non-financial indicators are being implemented while evaluating the performance of company ? How could be measured Customer satisfaction, one of most effective non-financial factor ? Is customer satisfaction impacts share value of the company ? How the multicultural team helps in the expansion company in another countries ? This thesis would try to find the answer to these question basing research on theoretical explanation (Contractual Theory and Cognitive theory).