Le Balanced Scorecard à l'épreuve de l'expérience: de l'assemblage d'un "puzzle" à la construction d'un "Lego"

Gérald Naro () and Denis Travaille ()
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Gérald Naro: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Denis Travaille: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: The BSC facing Experience. From assembling a "Puzzle" to building a "Lego"This introductive paper confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas several authors present the BSC above all as a system of diagnostic control, Simons' (1995) levers of control model leads us to question also the interactive representation of the BSC. Such an approach presents several theoretical and methodological implications on which we propose a discussion. In particular, the question of the nature and status of the strategy in the BSC is discussed.

Date: 2011
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Published in Revue Française de Gestion, 2011, 211 (2), pp.65-80. ⟨10.3166/rfg.211.81-92⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01829922

DOI: 10.3166/rfg.211.81-92

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