Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective

Annick Ancelin-Bourguignon, Véronique Malleret and Hanne Norreklit
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Véronique Malleret: HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales
Hanne Norreklit: Aarhus school of business - Aarhus School of Business

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Abstract: Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been very warmly welcome in France where tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance - their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods.

Keywords: balanced score card; tableau de bord; cultural perspective (search for similar items in EconPapers)
Date: 2001-03
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Published in 2001

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Working Paper: Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective (2001)
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