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Une reformulation de l'approche dite du « balanced scorecard »

Author

Listed:
  • Jean-Pierre Ponssard
  • Olivier Saulpic

Abstract

This paper suggests a reformulation of the Balanced Scorecard (BSC) approach. On the one hand, the French experience of the « tableau de bord » (dashboard) is used to provide a diffèrent way to implement this approach. On the other hand, organizational reforecasting procedures are substituted to the formal model building to articulate the different financial and non financial indicators of the BSC. This reformulation is based on a field implementation study discussed in detail. Beyond its operational interest, it provides new theoretical insights to better articulate incentives and coordination.

Suggested Citation

  • Jean-Pierre Ponssard & Olivier Saulpic, 2000. "Une reformulation de l'approche dite du « balanced scorecard »," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 7-25.
    • Handle: RePEc:cai:accafc:cca_061_0007
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    Citations

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    Cited by:

    1. Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    4. Chaffik Bakkali & Karim Messeghem & Gérald Naro & Sylvie Sammut, 2014. "Le Balanced Scorecard Dans Une Approche Constructiviste : Le Cas Des Incubateurs," Post-Print hal-01899216, HAL.
    5. MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001. "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," HEC Research Papers Series 724, HEC Paris.
    6. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    7. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.

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