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

Author

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  • 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
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    References listed on IDEAS

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    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
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    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

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    Keywords

    tableaux de bord; balanced scorecard;

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