Peut-on parler de " balanced scorecarding "? Contribution à la compréhension du processus d'adaptation des instruments de contrôle

Fabien de Geuser () and Olivier Saulpic ()
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Fabien de Geuser: ESCP Europe - Ecole Supérieure de Commerce de Paris
Olivier Saulpic: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: This article presents the analysis of an adaptation of the BSC (a "balanced scorecarding" process) and the conditions that drive the effectiveness of this process. This paper contributes theoretically to the elaboration of the framework linking adaptation of management control systems and their efficiency through the integration of mediating/moderating variables. It highlights the role of external consultants and the degree of formalization of the underlying concepts as such variables. This article shows that the inventors of the BSC provided managers with a loosely prescribed, even sometimes ambiguous, set of instructions which paradoxically makes the adaptation of the BSC more difficult. The article concludes on normative proposals concerning the conception of control systems.

Keywords: Adaptation; prescription; BSC; consultants (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00647600
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00647600

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