The business environment of this new century has undertaken several changes, creating more and more complexity and uncertainty.In this changing environment, which characterizes the global economy today, firms face severe competitive pressure to do things better, faster, and low-priced.They need to cope with a growing number of challenges arising from their environment, and also increase their ability to adapt.Nowadays, continuous performance is the objective of any firm.This is because it is only through performance that companies are able to experience development and make progress.Consequently, assessing and measuring business performance is of significant importance, since companies are constantly seeking effective and efficient results.

La performance est une notion polysémique, complexe et difficile à définir. Elle s’appuie largement sur les notions d’efficacité et d’efficience et elle est la plupart du temps centrée sur la seule dimension financière. En effet, à une ère où la concurrence s’exerce sur plusieurs facteurs et où les risques se multiplient, la réussite de l’entreprise ne se traduit plus en termes d’augmentation du bénéfice ou du rendement sur capital investi. Ainsi, elle devient un concept multidimensionnel qui intègre différentes dimensions pour la définir et différents indicateurs de mesure.

Performance is a polysemic, complex concept that is difficult to define. It is largely based on the notions of effectiveness and efficiency and most often restricts its focus to the financial dimension. In fact, in an era of multi-factor competition and increased risk, business success can no longer be measured in terms of increased profits or return on investment. The performance of a business therefore becomes a multidimensional concept that requires the integration of these different dimensions, along with different parameters of measurement.