Modelling performance in a Balanced Scorecard: findings from a case study

Jean-Pierre Ponssard and Olivier Saulpic
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Olivier Saulpic: ESCP-EAP

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Abstract: This paper discusses the implementation of Balanced Scorecards. A specific approach is suggested to emphasize organizational learning in the model building process. This approach is well suited for the middle management level as illustrated by a detailed case study. At that level mutual understanding reinforces co-ordination while mutual observability reinforces individual incentives. As such this paper provides an interesting counterpart to the more traditional top down vertical approach of BSC in which model building is viewed as a way to link global and local objectives.

Keywords: Incentives; BSC; Organizational learning; Control; Pilotage; Tableaux de bord; Incitations; Apprentissage organisationnel (search for similar items in EconPapers)
Date: 2002
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