Une reformulation de l'approche dite du « balanced scorecard »

Jean-Pierre Ponssard and Olivier Saulpic

ACCRA, 2000, vol. 6, issue 1, 7-25

Abstract: This paper suggests a reformulation of the Balanced Scorecard (BSC) approach. On the one hand, the French experience of the « tableau de bord » (dashboard) is used to provide a diffèrent way to implement this approach. On the other hand, organizational reforecasting procedures are substituted to the formal model building to articulate the different financial and non financial indicators of the BSC. This reformulation is based on a field implementation study discussed in detail. Beyond its operational interest, it provides new theoretical insights to better articulate incentives and coordination.

Keywords: control; BSC; dashboards; incentives; coordination (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (8)

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