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Les Sustainability Balanced Scorecards en question : du Balanced Scorecard au Paradoxical Scorecard

Author

Listed:
  • Denis Travaillé

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Gérald Naro

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

L'objet de cet article consiste en une réflexion sur les limites du concept de performance globale et de son instrumentation sous la forme de Balanced Scorecard ou Sustainability Balanced Scorecard, face aux paradoxes du développement durable induits par l'existence d'attentes différenciées et contradictoires des diverses Parties Prenantes. Notre propos vise à dépasser la thèse du découplage néo-institutionnel en proposant une approche fondée sur la reconnaissance et la gestion des paradoxes. A ce dessein, nous explorons les perspectives offertes par le concept de contrôle interactif (Simons, 1995) et proposons une alternative au Balanced Scorecard en lui substituant le concept de "Paradoxical Scorecard".

Suggested Citation

  • Denis Travaillé & Gérald Naro, 2013. "Les Sustainability Balanced Scorecards en question : du Balanced Scorecard au Paradoxical Scorecard," Post-Print halshs-00879203, HAL.
    • Handle: RePEc:hal:journl:halshs-00879203
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00879203
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    Cited by:

    1. Odile Uzan & Mélanie Czepik & Philippe Castelnau & Olivier Cretté & Olivier Joffre & Mehdi Heraut-Zérigui & Jean-Jacques Pluchart, 2018. "Synthèse cycles de conférences ORSE - ADERSE : RSE & performance globale : juin 2015 à janvier 2017," Working Papers hal-02282633, HAL.

    More about this item

    Keywords

    Développement Durable; Parties Prenantes; Découplage; Sustainability Balanced Scorecard; Paradoxical Scorecard;
    All these keywords.

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