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Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises

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  • Christophe Germain

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    (Audencia Nantes École de Management)

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    Abstract

    (VF)Toutes approches confondues, un type idéal de tableau de bord incorporant des indicateurs physiques et centré sur le pilotage de la performance émerge aujourd’hui de la littérature. La question se pose de savoir si cette conception « idéale » développée au sein du champ académique est adoptée par les entreprises et plus particulièrement par les PME. Les ré-sultats d’une enquête réalisée auprès de 83 entreprises et l’analyse de six cas montrent que les pratiques de ta-bleaux de bord des PME se rapportent globalement à quatre types d’instrument. Deux d’entre eux seu-lement peuvent être qualifiés d’outils de pilotage.(VA)The different approaches to performance measurement systems have a common objective : to represent the chains of causality that con-nect performance to strategy. And to-day, an ideal model of dashboard emerges in the literature. Yet it is worth questioning whether this concept developed in the academic sphere is incorporated into company practice. Based on the results of a survey of 83 small and medium-sized enterprises and six case studies, this article shows that small and medium-sized enterprises typically used four types of dashboards. Only two are genuine performance measurement systems.

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    File URL: http://leg2.u-bourgogne.fr/rev/083143.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 8 (2005)
    Issue (Month): 3 (September)
    Pages: 125-143

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    Handle: RePEc:dij:revfcs:v:8:y:2005:i:q3:p:125-143

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    Related research

    Keywords: indicateurs; tableaux de bord; outils de pilotage; reporting; PME; indicators; dashboards; performance measurement systems; SME;

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    References

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    1. Epstein, Marc & Manzoni, Jean-François, 1998. "Implementing corporate strategy:: From Tableaux de Bord to balanced scorecards," European Management Journal, Elsevier, vol. 16(2), pages 190-203, April.
    2. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
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    Cited by:
    1. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    2. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
    3. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    4. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.
    5. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.

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