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Traduction d'un outil de contrôle de gestion dans le secteur public : Le cas du BSC dans l'Armée de Terre Française

Author

Listed:
  • Ludivine Perray-Redslob

    (EM - EMLyon Business School)

  • Julien Malaurent

    (ESSEC Business School)

Abstract

Cet article étudie le cas de la traduction du Balanced Scorecard (BSC) dans l'armée de terre française sous le prisme de la théorie de l'acteur réseau. Cette étude montre que cette traduction a été chaotique, et a nécessité de nombreux retours aux phases initiales de problématisation et d'enrôlement. Elle a été facilitée dès lors que l'outil, au-delà de ses fonctions premières, est devenu un véhicule de l'identité de l'organisation. Par ailleurs, cette traduction n'est pas le résultat des actions d'un seul homme, mais celui d'un processus intrinsèquement social reposant sur la collaboration et l'affrontement de différents acteurs humains et non humains.

Suggested Citation

  • Ludivine Perray-Redslob & Julien Malaurent, 2015. "Traduction d'un outil de contrôle de gestion dans le secteur public : Le cas du BSC dans l'Armée de Terre Française," Post-Print hal-02313317, HAL.
    • Handle: RePEc:hal:journl:hal-02313317
    as

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