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L'émergence d'un discours de l'innovation managériale – le cas du Balanced Scorecard

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  • Jérôme Méric

Abstract

The innovating aspect of the balanced scorecard is scarcely discussed, except in France. That is why this particular case arouses many questions as far as its being an innovation is concerned. To answer those questions, terminology and more generally the use of factual and substantial criteria lead to nowhere. This paper aims at proposing an alternative way to define managerial innovations, considering their main nature is discursive. The analysis of the main discourse around the balanced scorecard leads to formulating the three main characteristics of discursive managerial innovations : rupture, advantage, and systematicity.

Suggested Citation

  • Jérôme Méric, 2003. "L'émergence d'un discours de l'innovation managériale – le cas du Balanced Scorecard," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 129-145.
    • Handle: RePEc:cai:accafc:cca_093_0129
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