IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00544878.html
   My bibliography  Save this paper

Les "french tableaux de bord" (1885-1975)

Author

Listed:
  • Anne Pezet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

L'histoire des tableaux de bord en France n'a jamais vraiment été faite. Ce papier est une tentative d'élaboration d'une histoire à partir de sources d'archives de trois grandes entreprises industrielles, Lafarge, Pechiney et Saint-Gobain. Son objectif est double. Il s'agit tout d'abord, de revisiter le mythe des « French tableaux de bord » mis en scène dans d'abondants travaux de gestion comparée (typiquement tableaux de bord vs. Balanced ScoreCard). Ce mythe repose sur des hypothèses plus ou moins implicites telles que le rôle central des ingénieurs dans l'émergence des tableaux de bord, l'unicité de cet instrument de bas en haut des entreprises et, bien sûr, sa spécificité française. Il s'agit ensuite, à partir des nouveaux éclairages apportés par l'enquête historique, de reposer les questions de ce qu'est un tableau de bord et de son mode de fonctionnement. A partir des travaux de Hacking et de Goody, nous proposons dans ce papier de considérer le tableau de bord comme un microscope managérial voué à doter les dirigeants d'un couple representing / intervening pour, à la fois, se représenter des activités invisibles à l'oeil nu, du fait de la distance, et intervenir dans les situations de gestion le nécessitant.

Suggested Citation

  • Anne Pezet, 2007. "Les "french tableaux de bord" (1885-1975)," Post-Print halshs-00544878, HAL.
    • Handle: RePEc:hal:journl:halshs-00544878
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544878
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00544878/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Oriol Amat & Natàlia Amat, 2019. "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers 1633, Department of Economics and Business, Universitat Pompeu Fabra.
    2. repec:dau:papers:123456789/2431 is not listed on IDEAS

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    2. Tobias Scheytt & Kim Soin & Thomas Metz, 2003. "Exploring notions of control across cultures: a narrative approach," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 515-547.
    3. Alena Golyagina & Danielius Valuckas, 2016. "Representation of knowledge on some management accounting techniques in textbooks," Accounting Education, Taylor & Francis Journals, vol. 25(5), pages 479-501, September.
    4. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    5. repec:dau:papers:123456789/2179 is not listed on IDEAS
    6. Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.
    7. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    8. Flavius-Andrei Guinea, 2016. "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 515-520, February.
    9. George Angelakis & Nikolaos Theriou & Iordanis Floropoulos & Athanasios Mandilas, 2015. "Traditional and Currently Developed Management Accounting Practices - A Greek Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 52-87.
    10. 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.
    11. Pietra Paola Amata & Leonardo Draghetti & Sabrina Galiotto & Rebecca L. Orelli & Marco Tieghi, 2021. "The Introduction of Management Control in the Legislative Assembly of the Emilia-Romagna Region," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(10), pages 185-185, July.
    12. Gohar Saleem Parvaiz & Owais Mufti, 2010. "Differences and the Factors of Convergence of Management Accounting Systems In Developed And Less Developed Countries," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 2(1), pages 13-17, April.
    13. Brierley, John A. & Cowton, Christopher J. & Drury, Colin, 2006. "A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing," International Journal of Production Economics, Elsevier, vol. 100(2), pages 314-321, April.
    14. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.
    15. Ismail Kotb & Riham Adel, 2020. "Smart Retailing in COVID-19 World: Insights from Egypt," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 3, ejme_v3_i.
    16. Oluyinka Isaiah Ogungbade & Ezekiel Oluwagbemiga Oyerogba, 2020. "Firm culture and management accounting practices among manufacturing firms in Nigeria," Future Business Journal, Springer, vol. 6(1), pages 1-17, December.
    17. Bhimani, Alnoor, 2015. "Exploring big data’s strategic consequences," LSE Research Online Documents on Economics 86632, London School of Economics and Political Science, LSE Library.
    18. Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    19. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    20. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
    21. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.

    More about this item

    Keywords

    tableaux de bord; balanced scorecard;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00544878. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.