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Modèles de création de valeur en Europe et aux États-Unis : une comparaison des modèles de l'EFQM et du Baldrige Award Criteria

Author

Listed:
  • Brigitte Oger
  • David E. Platt

Abstract

We have identified and characterized notable differences between the value-creation models of the European Foundation for Quality Management (EFQM) and Baldrige Quality Award (BQA). Specifically, we observe that the two models, despite sharing a common goal of identifying and measuring the firm characteristics associated with the process of value creation, propose very different descriptions and weighings of the elements of that process. The EFQM model places much more emphasis on tactical issues relating to the diffusion and implementation of strategy and the monitoring of customer, employee and society results, while the BQA model emphasizes the development of strategy and the reporting and analysis of business (financial) results. We discuss these differences in light of the differing socioeconomic environments of Europe and the United States and conclude that, given these differing environments, the two models are well suited to helping their respective constituencies achieve their common objective of value creation.

Suggested Citation

  • Brigitte Oger & David E. Platt, 2002. "Modèles de création de valeur en Europe et aux États-Unis : une comparaison des modèles de l'EFQM et du Baldrige Award Criteria," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 85-98.
  • Handle: RePEc:cai:accafc:cca_083_0085
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    Citations

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    Cited by:

    1. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00769052, HAL.
    2. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2008. "L'Evolution Des Systemes D'Information De Gestion Face Aux Enjeux De La Responsabilite Sociale : Le Cas De La Comptabilite Et Du Contrôle De Gestion," Post-Print halshs-00769062, HAL.
    3. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00558066, HAL.
    4. Marc Bollecker & Pierre Mathieu, 2008. "Vers des systèmes de mesure des performances sociétales : l'apport des conventions," Post-Print halshs-00769061, HAL.
    5. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "L'Institutionnalisation De La Responsabilite Sociale Dans Le Contrôle De Gestion Et La Comptabilite," Post-Print halshs-00769053, HAL.

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