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Dix Ans De Debats Autour Du Balanced Scorecard

Author

Listed:
  • Denis Choffel

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

  • François Meyssonnier

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

Cet article présente une étude de dix années de littérature anglo-saxonne et française sur le Balanced Scorecard (tableau de bord prospectif et équilibré) depuis que Kaplan et Norton ont développé cet outil de pilotage stratégique. L'objectif est de voir comment ce système de gestion de la performance a évolué et quels sont les débats actuels à son sujet. A partir de cet état de l'art, une série d'hypothèses sur les problèmes abordés est proposée et une synthèse des différentes propositions théoriques est effectuée.

Suggested Citation

  • Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    • Handle: RePEc:hal:journl:halshs-00581157
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581157
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    References listed on IDEAS

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    13. Youssef Errami, 2004. "Les apports du Balanced Scorecard à la recherche de la performance," Post-Print hal-02429649, HAL.
    14. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.
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    Cited by:

    1. 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.
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    3. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    4. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    5. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.
    6. Leontina Beţianu & Sorin Briciu, 2011. "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 19-27, july.
    7. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.
    8. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.

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