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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

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  • Ludivine Perray-Redslob
  • Julien Malaurent

Abstract

In this article, we study the translation of the Balanced ScoreCard by the French Land Army through the lens of Actor Network Theory. Our results show that: (1) the translation is chaotic and characterized by many returns to the initial phases of problematization and enrollment; (2) the translation is facilitated if the tool, besides fulfilling its primary functions, becomes a vehicle of the organizational identity; (3) the translation is not the result of one?s actions but a social process based on collaboration and confrontation between different human and non-human actors.

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," Revue française de gestion, Lavoisier, vol. 0(5), pages 49-64.
    • Handle: RePEc:cai:rfglav:rfg_250_0049
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