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L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard

Author

Listed:
  • Annick Bourguignon
  • Véronique Malleret
  • Hanne Nørreklit

Abstract

Performance measurement systems have changed substantially in the last twenty years. They are now connected more closely with strategy and they include non-financial measures. In France, this evolution has led to renewed attention being paid to the traditional ?tableau de bord?. In the United States, the balances Scorecard, a new instrument, has attracted most of the attention but it has been welcomed with limited enthusiasm in France. Both instruments bear the cultural mark of the societies in which they were born.

Suggested Citation

  • Annick Bourguignon & Véronique Malleret & Hanne Nørreklit, 2002. "L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 7-32.
    • Handle: RePEc:cai:accafc:cca_083_0007
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    Cited by:

    1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

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