LE BALANCED SCORECARD REVISITE A TRAVERS LE MODELE DES LEVIERS DE CONTROLE: LES ENSEIGNEMENTS DE DEUX ETUDES DE CAS

Gérald Naro () and Denis Travaillé ()
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Gérald Naro: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Denis Travaillé: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control model and to discuss its role in the various phases of the strategic process. Whereas Kaplan & Norton present the BSC above all as a diagnostic control system, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. This situates our research from the point of view of recent work on the concepts of "strategizing" and "controlling" (Chapman, 2005), who studied the role of management control in the strategic processes. Our research is based on a longitudinal methodology of the research-action type based on the study of two cases. The results show that the BSC generates a process of collective elucidation favouring the forming of emergent strategies. The BSC thus seems to be a relevant tool for interactive control.

Keywords: Emergent Strategies.; Strategic Management Control Systems; Interactive Control; Diagnostic Control; Balanced Scorecard; Systèmes de contrôle de gestion stratégique; Contrôle interactif; Contrôle diagnostic; Stratégies émergentes. (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00479526
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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