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The history of the French tableau de bord (1885-1975): evidence from the archives

Author

Listed:
  • Anne Pezet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The history of the tableau de bord in France has never really been written. This paper sets out to draw up a history using the archives of three large industrial companies - Lafarge, Pechiney, and Saint-Gobain – as source material. This paper seeks to revisit the myth of the French tableau de bord as presented in a great many comparative management studies (typically, Tableau de bord vs. Balanced ScoreCard). This myth rests on more or less implicit assumptions regarding, for instance, the central role played by engineers in the emergence of tableaux de bord, the single and unified way in which this instrument is used in companies from top to bottom and, or course, its French specificity.

Suggested Citation

  • Anne Pezet, 2009. "The history of the French tableau de bord (1885-1975): evidence from the archives," Post-Print halshs-00498670, HAL.
    • Handle: RePEc:hal:journl:halshs-00498670
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00498670
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    File URL: https://shs.hal.science/halshs-00498670/document
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    Cited by:

    1. Filipa Campos & Luís Lima Santos & Conceição Gomes & Lucília Cardoso, 2022. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach," Tourism and Hospitality, MDPI, vol. 3(1), pages 1-22, February.
    2. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, vol. 10(3), pages 1-35, March.
    3. Vincenzo Fasone & Mariano Puglisi, 2017. "Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 71-87.

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