The history of the French tableau de bord (1885-1975): evidence from the archives

Anne Pezet ()
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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

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Abstract: The history of the tableau de bord in France has never really been written. This paper sets out to draw up a history using the archives of three large industrial companies - Lafarge, Pechiney, and Saint-Gobain – as source material. This paper seeks to revisit the myth of the French tableau de bord as presented in a great many comparative management studies (typically, Tableau de bord vs. Balanced ScoreCard). This myth rests on more or less implicit assumptions regarding, for instance, the central role played by engineers in the emergence of tableaux de bord, the single and unified way in which this instrument is used in companies from top to bottom and, or course, its French specificity.

Keywords: French tableau de bord; scorecard; managerial innovation; Tableau de bord; innovation managériale (search for similar items in EconPapers)
Date: 2009
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00498670v1
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Citations: View citations in EconPapers (3)

Published in Accounting Business and Financial History, 2009, 19 (2), pp.103-125

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00498670

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