Traduction d’un outil de contrôle de gestion dans le secteur public. Le cas du BSC dans l’armée de terre française

Ludivine Perray-Redslob and Julien Malaurent

Revue française de gestion, 2015, vol. N° 250, issue 5, 49-64

Abstract: In this article, we study the translation of the Balanced ScoreCard by the French Land Army through the lens of Actor Network Theory. Our results show that: (1) the translation is chaotic and characterized by many returns to the initial phases of problematization and enrollment; (2) the translation is facilitated if the tool, besides fulfilling its primary functions, becomes a vehicle of the organizational identity; (3) the translation is not the result of one?s actions but a social process based on collaboration and confrontation between different human and non-human actors.

Date: 2015
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