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L'émergence d'un discours de l'innovation managériale ? le cas du Balanced Scorecard

Author

Listed:
  • Jérôme Méric

    (ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers)

Abstract

Le balanced scorecard est une technique dont le caractère innovant a été peu discuté, si ce n'est en France. Ce cas particulier suscite donc des interrogations quant à sa nature d'innovation managériale. Pour y répondre, le recours à la terminologie, et plus généralement à des critères ayant trait à la substance de cette technique, se révèle aboutir à une impasse théorique et empirique. Cet article propose une alternative à ces démarches, en se fondant sur l'hypothèse que la nature d'une innovation managériale relève avant tout du discours. L'étude du contexte discursif qui fonde le caractère novateur du balanced scorecard aboutit à la formulation de ce que l'on appelle les « marqueurs » du discours de l'innovation managériale, à savoir la rupture, l'avantage, et la systématicité. Abstract : The innovating aspect of the balanced scorecard is scarcely discussed, except in France. That is why this particular case arouses many questions as far as its being an innovation is concerned. To answer those questions, terminology and more generally the use of factual and substantial criteria lead to nowhere. This paper aims at proposing an alternative way to define managerial innovations, considering their main nature is discursive. The analysis of the main discourse around the balanced scorecard leads to formulating the three main characteristics of discursive managerial innovations : rupture, advantage, and systematicity. Mots-clés : balanced scorecard, tableau de bord, performance, mesure, innovation

Suggested Citation

  • Jérôme Méric, 2003. "L'émergence d'un discours de l'innovation managériale ? le cas du Balanced Scorecard," Post-Print halshs-01890586, HAL.
    • Handle: RePEc:hal:journl:halshs-01890586
    DOI: 10.3917/cca.093.0129
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01890586
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