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

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  • 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
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    References listed on IDEAS

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