Reconstruction du Balanced Scorecard pour la gouvernance des SI: le modèle FMS-DF

Marc Aceti ()
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Marc Aceti: UTC - Université de Technologie de Compiègne

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Abstract: The Balanced Scorecard, applied to IT departments for thirty years, is showing its limits: linear causality, inappropriate financial dominance, and a failure to recognize non-client stakeholders. Implementations conducted by the author in the IT departments of large corporations (BNP Paribas, Vallourec) revealed the need for a deep reconstruction, carried out through an iterative Design Science Research approach.FMS-DF (Fractal Multi-Sectorial with Dual Purpose) is positioned as a governance metamodel occupying a theoretically underexplored niche. Four properties characterize it : dual purpose (Capital vs. Stakeholder Satisfaction), organizational fractality, native multisectorality and a standardized interconnection protocol. These properties enable the encapsulation of existing models : the BSC becomes a particular, simplified instance of FMSDF.This research constitutes cycles 1–3 of the DSR process. Empirical validation (cycle 4), the subject of a Proof of Concept currently being initialized, will be the focus of a subsequent publication.

Keywords: design science research; meta-model; fractality; it governance; balanced scorecard; fractalité; méta-modèle; gouvernance SI (search for similar items in EconPapers)
Date: 2026-05-20
Note: View the original document on HAL open archive server: https://hal.science/hal-05789352v1
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Published in AIM 2026 : 31e conférence de l'Association Information et Management, Haute École spécialisée de Suisse occidentale = HES-SO University of Applied Sciences and Arts Western Switzerland = Fachhochschule Westschweiz [Schweiz] [HES-SO], May 2026, Neuchâtel, Suisse

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