Dix ans de débats autour du Balanced Scorecard

Denis Choffel and François Meyssonnier

ACCRA, 2005, vol. 11, issue 2, 61-81

Abstract: This paper presents a review of ten years of Anglo-Saxon and French literature on Balanced Scorecard since this strategic guide tool was developed by Kaplan and Norton. The purpose is to see the evolution of this system of performance management and which are the current debates about it. From this review, a list of hypothesis related to the approached problems is proposed and an overview of the different theoretical propositions takes place.

Keywords: management control; balanced scorecard; review of literature (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (13)

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