À LA RECHERCHE DES FONDEMENTS CONCEPTUELS ET METHODOLOGIQUES DU BALANCED SCORECARD: LE MODELE DE KAPLAN ET NORTON REVISITÉ À TRAVERS LE CADRE CONCEPTUEL DES LEVIERS DE CONTROLE

Gérald Naro () and Denis Travaillé ()
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Gérald Naro: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Denis Travaillé: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: The aim of this paper is to 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 Kaplan and Norton present the BSC above all as a system of diagnostic control, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. Such an approach presents several theoretical and methodological implications on which we propose a discussion.

Keywords: Balanced Scorecard; contrôle diagnostic; contrôle interactif; processus stratégiques; diagnostic control; interactive control; strategic process. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458890
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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