The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company

Gregory Cedric Wegmann ()

Working Papers FARGO from Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance)

Abstract: In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support.Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse the relevance of the Balanced Scorecard. More particularly, we present the French situation. First, we show that the French managers believe that the Balanced Scorecard is a relevant management instrument to drive the firm’s objectives. Second, we describe the Balanced Scorecard of a semi-public French insurance company.

Keywords: Balanced Scorecard; Strategic Control; Non-financial Indicators; Knowledge Management; French Experience (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-cse, nep-ias and nep-knm
Date: 2008-09

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