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À La Recherche Des Fondements Conceptuels Et Methodologiques Du Balanced Scorecard : Le Modele De Kaplan Et Norton Revisité À Travers Le Cadre Conceptuel Des Leviers De Controle

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  • Gérald Naro

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Denis Travaillé

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas Kaplan and Norton present the BSC above all as a system of diagnostic control, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. Such an approach presents several theoretical and methodological implications on which we propose a discussion.

Suggested Citation

  • Gérald Naro & Denis Travaillé, 2009. "À La Recherche Des Fondements Conceptuels Et Methodologiques Du Balanced Scorecard : Le Modele De Kaplan Et Norton Revisité À Travers Le Cadre Conceptuel Des Leviers De Controle," Post-Print halshs-00458890, HAL.
    • Handle: RePEc:hal:journl:halshs-00458890
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458890
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