A descriptive analysis of BSC implementation: an actor perspective

Une analyse descriptive de la mise en oeuvre du BSC: un point de vue d'acteurs

Pierre-Laurent Bescos (), Aude Deville () and Philippe Foulquier ()
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Pierre-Laurent Bescos: EDHEC - EDHEC Business School - UCL - Université catholique de Lille, GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon
Aude Deville: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon
Philippe Foulquier: EDHEC - EDHEC Business School - UCL - Université catholique de Lille

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Abstract: Many studies have examined the use of Balanced Scorecards (BSC), but fewer have looked into the long-term utilization of such systems. In this paper, we use the Actor-Network Theory (ANT) to analyse how a long-term experience of BSC can lead to a renewal and maintain its interest for an organization. At the same time, this tool seems to afford its greatest advantages and to lend itself to several adjustments when a translation is done (in the ANT sense).

Keywords: BSC; insurance companies; innovation; ANT; société d'assurance; innovation organisationnelle (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188262
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188262

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