Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique

Youssef Erami and Nourreddine Guehair
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Nourreddine Guehair: UPPA - Université de Pau et des Pays de l'Adour
Authors registered in the RePEc Author Service: ERRAMI Youssef

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Abstract: The factors explaining the adoption of the Balanced Scorecard method (BSC) have been the object of little academic research in France. This article is based on a quantitative approach. It aims to explore the factors that increase the likelihood of a firm adopting this method. This paper is based on approaches pertaining to contingency and innovation diffusion theories and processes questionnaire data from a sample of 81 French companies. The results of multiple logistic regressions show the notable positive influence of manager's culture of innovation.

Keywords: contingency theory; innovation diffusion theory; logistic regression; Balanced Scorecard; théorie de contingence; théorie de la diffusion de l’innovation; régression logistique (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899167
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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