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Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton

Author

Listed:
  • Gérald Naro

    (Montpellier Recherche Management, ISEM, ERFI FCCS)

  • Denis Travaillé

    (Université de Montpellier Sud de France, IAE, CREGOR COST)

Abstract

(VF)L’objectif de cet article est de confronter le Balanced Scorecard avec le modèle des leviers de contrôle de Simons (1995) et de discuter de son rôle dans les différentes phases du processus stratégique. Nous privilégions une représentation du BSC comme outil de contrôle interactif. Notre recherche est fondée sur une méthodologie longitudinale de type recherche action à partir de l’étude de deux cas. Les résultats montrent que le BSC crée un processus de construction collective favorisant l’émergence de stratégies. Le BSC se présente alors comme un outil pertinent de contrôle interactif.(VA)This article confronts the Balanced Scorecard (BSC) with Simons’ (1995) levers of control model and discusses its role during the various stages of the strategic process. We represent the BSC as an interactive control device. Our research is based on longitudinal methodology from the actionresearch paradigm. We report two cases. The results show that the BSC generates a process of collective elucidation hence shaping emergent strategies. The BSC thus seems to be a relevant tool for interactive control.

Suggested Citation

  • Gérald Naro & Denis Travaillé, 2010. "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 33-66., June.
    • Handle: RePEc:dij:revfcs:v:13:y:2010:i:q2:p:33-66.
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    Cited by:

    1. Chaffik Bakkali & Karim Messeghem & Gérald Naro & Sylvie Sammut, 2014. "Le Balanced Scorecard Dans Une Approche Constructiviste : Le Cas Des Incubateurs," Post-Print hal-01899216, HAL.
    2. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control [Les configurations de contrôle interactif dans le domaine environnemental]," Post-Print halshs-01178070, HAL.
    3. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2021. "Une approche originale du pilotage de l’action sociale locale : tentative de rénovation des modes de faire par la valeur publique. Le cas de l’Analyse des Besoins Sociaux de deux CCAS/CIAS," Post-Print hal-03552555, HAL.
    4. Benjamin Dreveton & Evelyne Lande & Marine Portal, 2011. "L'instrumentation des activités publiques. Le cas d'une université," Post-Print hal-00650424, HAL.
    5. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    6. Angèle Renaud, 2013. "L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et spir," Post-Print hal-00879214, HAL.
    7. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    8. Charlotte Baille, 2017. "Contrôle aux frontières de l'organisation et apprentissage organisationnel : quel rôle des outils de gestion ?," Post-Print hal-01907577, HAL.
    9. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    10. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2021. "Analyse des conditions d’émergence et d’animation de la communauté d’enquête pragmatiste : application au pilotage de l’action sociale locale," Post-Print hal-03552528, HAL.

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    More about this item

    Keywords

    Balanced Scorecard; systèmes de contrôle de gestion stratégique; contrôle interactif; stratégies émergentes; strategic management control systems; interactive control; emergent strategies.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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