IDEAS home Printed from https://ideas.repec.org/a/cai/rfglav/rfg_211_0119.html
   My bibliography  Save this article

Le thème de l'alignement dans les tableaux de bord stratégiques. Leçons tirées de la pratique

Author

Listed:
  • Bernard Gumb
  • Pascale Fressoz
  • Vassili Joannidès

Abstract

This article addresses, through the interpretation of six stories about projects implementing strategic dashboards, the relevance of the topic of alignment as defined in particular by Kaplan & Norton (1996, 2006, 2008). This theme, which underlies both the discourses and criticism of the tool does not appear really in a pure form, is always problematic. Issues of legitimacy and communication, in particular, appear to be essential, as they represent in any other tool-oriented strategy. The balanced scorecard is therefore not a long quiet river to regain lost relevance, not a reification mechanistic tool of bureaucratic domination. This article?s main contribution to revisit ? beyond the traditional technical considerations regarding the choice of indicators ? the theoretical basis of any strategic dashboard.

Suggested Citation

  • Bernard Gumb & Pascale Fressoz & Vassili Joannidès, 2011. "Le thème de l'alignement dans les tableaux de bord stratégiques. Leçons tirées de la pratique," Revue française de gestion, Lavoisier, vol. 0(2), pages 119-130.
    • Handle: RePEc:cai:rfglav:rfg_211_0119
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_211_0119
    Download Restriction: free
    File URL: http://www.cairn.info/revue-francaise-de-gestion-2011-2-page-119.htm
    Download Restriction: free
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:rfglav:rfg_211_0119. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-francaise-de-gestion.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.