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

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  • Anne Pezet

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, of course, its French specificity.

Suggested Citation

  • Anne Pezet, 2009. "The history of the french tableau de bord (1885-1975): evidence from the archives," Accounting History Review, Taylor & Francis Journals, vol. 19(2), pages 103-125.
    • Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:103-125
    DOI: 10.1080/09585200902969245
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    Cited by:

    1. Yagoub Asma & Benlakhdar Mohamed Larbi & Bouanini Samiha, 2017. "The Role of the Dashboard in Improving Marketing Decisions in the Algerian Economic Firm," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(6), pages 209-216.
    2. 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.
    3. Tatyana Yu. Zheleznova & Elena D. Vaisman, 2022. "Methods of industrial enterprise strategic management: Integration of approaches," Upravlenets, Ural State University of Economics, vol. 13(2), pages 2-19, May.
    4. 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.
    5. 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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