{
  "title": "Finance for non-financial managers in the canton of Fribourg: should units be compared using the same indicators?",
  "url": "https://shr.swiss/blog/finance-non-financiers-fribourg-comparer-unites-indicateurs-en",
  "language": "en",
  "datePublished": "2026-06-27",
  "publisher": {
    "name": "SHR — Swiss Human Resources",
    "url": "https://shr.swiss",
    "address": "184 route de Saint-Julien, 1228 Plan-les-Ouates, Suisse"
  },
  "summary": "A shared dashboard makes comparisons easier, but can draw attention away from the factors specific to each activity. Understanding this bias helps non-financial managers interpret figures rather than simply rank them.",
  "section": "Research",
  "topic": "Finance for Non-Financial Managers",
  "place": {
    "name": "Fribourg",
    "region": "Fribourg",
    "country": "CH"
  },
  "keyPoints": [
    {
      "heading": "1. What the literature establishes: the weight of common indicators",
      "point": "Mary Gascho Lipe and Steven E."
    },
    {
      "heading": "2. A mechanism: making the link to strategy explicit",
      "point": "Rajiv D."
    },
    {
      "heading": "3. The hasty conclusion: abandoning all common measures",
      "point": "It would be excessive to conclude that each unit should have a dashboard that cannot be compared with any other."
    },
    {
      "heading": "4. The limits of the evidence and of translation",
      "point": "These experiments concern controlled evaluation settings; they do not demonstrate that a particular dashboard improves business results in Fribourg."
    },
    {
      "heading": "5. A practical check in Fribourg",
      "point": "Consider a hypothetical case: a Fribourg agri-food company compares a production workshop with a pilot unit developing a process alongside a university partner, in a bilingual industrial environment."
    }
  ],
  "sources": [
    {
      "authors": "Salterio",
      "year": "2000",
      "source": "The Accounting Review"
    },
    {
      "authors": "Pizzini",
      "year": "2004",
      "source": "The Accounting Review"
    }
  ],
  "wordCount": 428,
  "image": "https://shr.swiss/img/blog-Training-Finance-For-Non-Financial-Managers-Fribourg-finance-non-financiers-fribourg-comparer-unites-indicateurs-en.jpg?v=4",
  "translations": {
    "fr": "https://shr.swiss/blog/finance-non-financiers-fribourg-comparer-unites-indicateurs",
    "en": "https://shr.swiss/blog/finance-non-financiers-fribourg-comparer-unites-indicateurs-en",
    "de": "https://shr.swiss/blog/finance-non-financiers-fribourg-comparer-unites-indicateurs-de",
    "it": "https://shr.swiss/blog/finance-non-financiers-fribourg-comparer-unites-indicateurs-it"
  },
  "relatedPages": {
    "programme": "https://shr.swiss/formation-finance-pour-non-financiers-fribourg",
    "city": "https://shr.swiss/formations-ville/fribourg",
    "blog": "https://shr.swiss/blog"
  },
  "citationPolicy": "Citation autorisée avec mention « SHR — Swiss Human Resources » et lien vers l'article."
}