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Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective

Author

Listed:
  • Annick Bourguignon

    (ESSEC Business School)

  • Véronique Malleret

    (HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales)

  • Hanne Norreklit

    (Aarhus school of business - Aarhus School of Business)

Abstract

Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been very warmly welcome in France where tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance - their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods.

Suggested Citation

  • Annick Bourguignon & Véronique Malleret & Hanne Norreklit, 2001. "Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective," Working Papers hal-00597021, HAL.
    • Handle: RePEc:hal:wpaper:hal-00597021
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    References listed on IDEAS

    as
    1. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    2. Eve Chiapello & Luc Boltanski, 1999. "Le nouvel esprit du capitalisme," Post-Print hal-00680085, HAL.
    3. Jean-Pierre Ponssard & Olivier Saulpic, 2000. "Une reformulation de l'approche dite du « balanced scorecard »," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 7-25.
    4. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
    2. César Álvarez Pérez & Vicente Rodríguez Montequín & Francisco Ortega Fernández & Joaquín Villanueva Balsera, 2017. "Integrating Analytic Hierarchy Process (AHP) and Balanced Scorecard (BSC) Framework for Sustainable Business in a Software Factory in the Financial Sector," Sustainability, MDPI, vol. 9(4), pages 1-16, March.
    3. Dragos Ionut IONESCU, 2014. "The Implementation Of The Tableau De Bord At S.C. Turbomecanica S.A," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 4(2), pages 63-71, June.
    4. Jean-Pierre Ponssard & Olivier Saulpic, 2002. "Modelling performance in a Balanced Scorecard : findings from a case study," Working Papers hal-00243003, HAL.
    5. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, vol. 10(3), pages 1-35, March.
    6. Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.

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    More about this item

    Keywords

    balanced score card; tableau de bord; cultural perspective;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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