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Controle De Gestion, Capacites Dynamiques Et Strategies Emergentes Dans Les Organisations Entrepreneuriales : La Conception D'Un Balanced-Scorecard Comme « Levier De Controle Interactif »

Author

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  • Laurence Lehmann-Ortega

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Gérald Naro

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

Cette communication porte sur la problématique du contrôle de gestion dans le contexte d'organisations entrepreneuriales confrontées au dilemme exploitation/exploration (March, 1991). Elle s'appuie sur l'étude de cas d'une entreprise entrepreneuriale. Il s'agissait de concevoir un Balanced Scorecard (BSC), en vue d'expérimenter la mise en place d'un système de contrôle de gestion ambidextre, fondée sur le modèle des leviers de contrôle développé par Simons (1995). Simons (1995) suggère ainsi la possibilité d'un partage des systèmes de contrôle entre, d'une part, l'activation de leviers de contrôle diagnostic, permettant de gérer les situations relevant de l'exploitation, en contrôlant la mise en oeuvre et les résultats des stratégies délibérées et, d'autre part, l'utilisation de leviers de contrôle interactifs, favorisant la formation des stratégies émergentes, dans une logique d'exploration. Le BSC est expérimenté dans une approche interactive. L'article repose sur l'idée selon laquelle l'aptitude du management à développer un contrôle interactif et, au-delà, un contrôle ambidextre, procède des capacités dynamiques de la firme.

Suggested Citation

  • Laurence Lehmann-Ortega & Gérald Naro, 2008. "Controle De Gestion, Capacites Dynamiques Et Strategies Emergentes Dans Les Organisations Entrepreneuriales : La Conception D'Un Balanced-Scorecard Comme « Levier De Controle Interactif »," Post-Print halshs-00525411, HAL.
    • Handle: RePEc:hal:journl:halshs-00525411
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525411
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    References listed on IDEAS

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    1. O'Reilly, Charles A., III & Tushman, Michael, 2007. "Ambidexterity as a Dynamic Capability: Resolving the Innovator's Dilemma," Research Papers 1963, Stanford University, Graduate School of Business.
    2. Sarasvathy, Saras D. & Dew, Nicholas, 2005. "Entrepreneurial logics for a technology of foolishness," Scandinavian Journal of Management, Elsevier, vol. 21(4), pages 385-406, December.
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    4. O. de La Villarmois & O. Stephan, 2005. "Quand l'outil de diagnostic devient interactif," Post-Print hal-00185018, HAL.
    5. Sidney G. Winter, 2003. "Understanding dynamic capabilities," Strategic Management Journal, Wiley Blackwell, vol. 24(10), pages 991-995, October.
    6. James G. March, 1991. "Exploration and Exploitation in Organizational Learning," Organization Science, INFORMS, vol. 2(1), pages 71-87, February.
    7. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    8. Daniel A. Levinthal & James G. March, 1993. "The myopia of learning," Strategic Management Journal, Wiley Blackwell, vol. 14(S2), pages 95-112, December.
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    Cited by:

    1. Maël Sommer & Karine Gauche & Leila Temri, 2018. "Petites entreprises en système de management collectif : vers une gestion constructive des paradoxes de la durabilité ?," Post-Print hal-01950456, HAL.

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