LE BALANCED SCORECARD DANS UNE APPROCHE CONSTRUCTIVISTE: LE CAS DES INCUBATEURS

Chaffik Bakkali (), Karim Messeghem (), Gérald Naro () and Sylvie Sammut
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Chaffik Bakkali: 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
Karim Messeghem: UM1 - Université Montpellier 1
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
Sylvie Sammut: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier

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Abstract: This paper proposes a constructivist approach of the balanced scorecard in the specific context of incubators. These are designed to support entrepreneurship by providing support to entrepreneurs. They are most often publicly funded, which explains the expectations of their funders for a greater professionalization through the use of a strategic management tool. This contribution shows that the balanced scorecard in its constructivist approach can be such a tool. Indeed, its experiment within five incubators, through a research-intervention, reveals that the tool allows a rebalancing of the measure of their performance and can be used as an interactive control system.

Keywords: constructivist approach; interactive control; incubators; balanced scorecard; approche constructiviste; pilotage interactif; incubateurs (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899216v1
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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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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899216

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