Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective

Veronique Malleret, Annick Ancelin-Bourguignon and Hanne Norreklit
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Hanne Norreklit: Aarhus School of Business

No 724, HEC Research Papers Series from HEC Paris

Abstract: Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been very warmly welcome in France where tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance - their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods.

Keywords: balanced score card; tableau de bord; cultural perspective (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2001-03-01
New Economics Papers: this item is included in nep-com and nep-his
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Citations: View citations in EconPapers (4)

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Working Paper: Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0724

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