IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-00243003.html
   My bibliography  Save this paper

Modelling performance in a Balanced Scorecard : findings from a case study

Author

Listed:
  • Jean-Pierre Ponssard

    (CECO - Laboratoire d'économétrie de l'École polytechnique - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique)

  • Olivier Saulpic

    (ESCP-EAP)

Abstract

This paper discusses the implementation of Balanced Scorecards. A specific approach is suggested to emphasize organizational learning in the model building process. This approach is well suited for the middle management level as illustrated by a detailed case study. At that level mutual understanding reinforces co-ordination while mutual observability reinforces individual incentives. As such this paper provides an interesting counterpart to the more traditional top down vertical approach of BSC in which model building is viewed as a way to link global and local objectives.

Suggested Citation

  • Jean-Pierre Ponssard & Olivier Saulpic, 2002. "Modelling performance in a Balanced Scorecard : findings from a case study," Working Papers hal-00243003, HAL.
    • Handle: RePEc:hal:wpaper:hal-00243003
    Note: View the original document on HAL open archive server: https://hal.science/hal-00243003
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00243003/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mooraj, Stella & Oyon, Daniel & Hostettler, Didier, 1999. "The balanced scorecard: a necessary good or an unnecessary evil?," European Management Journal, Elsevier, vol. 17(5), pages 481-491, October.
    2. Mathias Dewatripont, 1989. "Renegotiation and Information Revelation Over Time: The Case of Optimal Labor Contracts," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 104(3), pages 589-619.
    3. Eve Chiapello & Marie-Hélène Delmond, 1994. "Les tableaux de bord de gestion, outils d'introduction du changement," Post-Print hal-00680079, HAL.
    4. MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001. "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," HEC Research Papers Series 724, HEC Paris.
    5. Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
    6. Sinclair-Desgagne, Bernard, 1999. "How to Restore Higher-Powered Incentives in Multitask Agencies," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 15(2), pages 418-433, July.
    7. Holmstrom, Bengt & Milgrom, Paul, 1991. "Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 7(0), pages 24-52, Special I.
    8. Epstein, Marc & Manzoni, Jean-François, 1998. "Implementing corporate strategy:: From Tableaux de Bord to balanced scorecards," European Management Journal, Elsevier, vol. 16(2), pages 190-203, April.
    9. Jean-Pierre Ponssard & Hervé Tanguy, 1993. "Planning in firms as an interactive process," Post-Print hal-00365759, HAL.
    10. Christophe Midler, 1994. "Evolution des règles de gestion et processus d'apprentissage," Post-Print hal-00263266, HAL.
    11. Tanguy, H., 1989. "La réhabilitation des modèles et des plans dans l'entreprise : le cas d'une maison de champagne," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 10.
    Full references (including those not matched with items 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. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    2. Hueth, Brent & Marcoul, Philippe, 2007. "The Cooperative Firm as Monitored Credit," Staff Paper Series 508, University of Wisconsin, Agricultural and Applied Economics.
    3. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    4. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
    5. Kourtit, K. & Waal, A. de & Nijkamp, P., 2009. "Strategic Performance Management and Creative Industry," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    6. Vinh Sum Chau & Barry J. Witcher, 2005. "Implications of Regulation Policy Incentives for Strategic Control: An Integrative Model," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 76(1), pages 85-119, March.
    7. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    8. David Martimort & Philippe De Donder & Etienne Billette De Villemeur, 2005. "An Incomplete Contract Perspective on Public Good Provision," Journal of Economic Surveys, Wiley Blackwell, vol. 19(2), pages 149-180, April.
    9. Pablo Casas-Arce & Thomas Kittsteiner & F. Asís Martínez-Jerez, 2019. "Contracting with Opportunistic Partners: Theory and Application to Technology Development and Innovation," Management Science, INFORMS, vol. 65(2), pages 842-858, February.
    10. Allen, Franklin & Barbalau, Adelina, 2024. "Security design: A review," Journal of Financial Intermediation, Elsevier, vol. 60(C).
    11. Eric Giraud-Héraud & Jean-Pierre Ponssard & Bernard Sinclair Desgagné & Louis-Georges Soler, 2016. "The agro-food industry, public health, and environmental protection: investigating the Porter hypothesis in food regulation," Review of Agricultural, Food and Environmental Studies, Springer, vol. 97(2), pages 127-140, September.
    12. Bernard Sinclair-Desgagné, 2004. "Corporate Strategies For Managing Environmental Risk (The International Library Of Environmental Economics And Policy – Volume xx)," CIRANO Working Papers 2004s-43, CIRANO.
    13. Bernard Sinclair-Desgagné, 2000. "Environmental Risk Management and the Business Firm," CIRANO Working Papers 2000s-23, CIRANO.
    14. 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.
    15. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    16. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    17. repec:ebl:ecbull:v:10:y:2004:i:10:p:1-10 is not listed on IDEAS
    18. Stefan Linder & Bernard Leca & Adrián Zicari & Veronica Casarin, 2021. "Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress," Journal of Business Ethics, Springer, vol. 172(4), pages 747-764, September.
    19. Hooper, Louise, 2008. "Paying for performance: Uncertainty, asymmetric information and the payment model," Research in Transportation Economics, Elsevier, vol. 22(1), pages 157-163, January.
    20. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
    21. repec:eee:labchp:v:3:y:1999:i:pb:p:2291-2372 is not listed on IDEAS
    22. Alexander, Corinne & Ivanic, Rasto & Rosch, Stephanie & Tyner, Wallace & Wu, Steven Y. & Yoder, Joshua R., 2012. "Contract theory and implications for perennial energy crop contracting," Energy Economics, Elsevier, vol. 34(4), pages 970-979.

    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:wpaper:hal-00243003. 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.