Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises

Christophe Germain ()
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Christophe Germain: Audencia Recherche - Audencia Business School

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Abstract: The different approaches to performance measurement systems have a common objective : to represent the chains of causality that connect performance to strategy. And today, an ideal model of dashboard emerges in the literature. Yet it is worth questioning whether this concept developed in the academic sphere is incorporated into company practice. Based on the results of a survey of 83 small and medium-sized enterprises and six case studies, this article shows that small and mediumsized enterprises typically used four types of dashboards. Only two are genuine performance measurement systems.

Keywords: Indicators; Dashboards; Performance measurement systems; SME; Indicateurs; Tableaux de bord; Outils de pilotage; Reporting; PME (search for similar items in EconPapers)
Date: 2005
Note: View the original document on HAL open archive server: https://hal.science/hal-00764227
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Citations: View citations in EconPapers (10)

Published in Finance Contrôle Stratégie, 2005, 8 (3), pp.125-143

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