Why and how a CEO uses Financial and Non financial Data? A Study of the Emergence of Tableau de Bord at the Crédit Lyonnais (1870-1890)

Anne Pezet () and Samuel Sponem ()
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Anne Pezet: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Samuel Sponem: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: This paper follows two objectives. First, it takes place in a more general archival research work that aims to show that French Tableaux de Bord were not only the creation of industrial engineers supported by the State as many authors have suggested (Pezet, 2007). In this paper, we will highlight the emergence of financial and non financial data in the banking sector. Furthermore, it shows that this apparition was very incremental. Second, we seek to describe and understand how a CEO used those data. In this respect, the case of Henri Germain, founder and CEO of the French Bank, Le Crédit Lyonnais, is emblematic. The high expectations he had vis-à-vis the Crédit Lyonnais managers seem to follow an iterative process starting with strategy and structure; going through a requirement for financial then non financial data; next, a need for understanding the cause of expenses; and, finally, a change in strategy.

Keywords: tableau; de; bord (search for similar items in EconPapers)
Date: 2009-03
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Published in XIVèmes Journées d'Histoire de la Comptabilité et du Management, Mar 2009, Sceaux, France. pp.1-20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00463726

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