Le thème de l'alignement dans les tableaux de bord stratégiques. Leçons tirées de la pratique

Bernard Gumb, Pascale Fressoz and Vassili Joannidès

Revue française de gestion, 2011, vol. n° 211, issue 2, 119-130

Abstract: This article addresses, through the interpretation of six stories about projects implementing strategic dashboards, the relevance of the topic of alignment as defined in particular by Kaplan & Norton (1996, 2006, 2008). This theme, which underlies both the discourses and criticism of the tool does not appear really in a pure form, is always problematic. Issues of legitimacy and communication, in particular, appear to be essential, as they represent in any other tool-oriented strategy. The balanced scorecard is therefore not a long quiet river to regain lost relevance, not a reification mechanistic tool of bureaucratic domination. This article?s main contribution to revisit ? beyond the traditional technical considerations regarding the choice of indicators ? the theoretical basis of any strategic dashboard.

Date: 2011
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