Améliorations dans la mise en oeuvre du balanced scorecard: le cas d'une compagnie d'assurance

Pierre-Laurent Bescos () and Philippe Foulquier ()
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Pierre-Laurent Bescos: EDHEC - EDHEC Business School - UCL - Université catholique de Lille
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, but fewer have looked into the long-term improvement made possible by such systems. In this paper we present a case study that makes it possible to show how a long-term experience can lead to greater effectiveness of the scorecard and make it of lasting interest to the company. Improvements are made by possible by using strategy maps, by choosing better objectives and indicators, and, finally, by incorporating the balanced scorecard into the set of a company's management tools. At the same time, this tool seems to afford its greatest advantages and to lend itself to several adjustments when it is used in an interactive style of control.

Keywords: forward-looking dashboard; indicators; objectives; interactive control; Balanced Scorecard; Tableau de bord prospectif; indicateurs; objectifs; contrôle interactif (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646751v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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