The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company
In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support.Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse the relevance of the Balanced Scorecard. More particularly, we present the French situation. First, we show that the French managers believe that the Balanced Scorecard is a relevant management instrument to drive the firm’s objectives. Second, we describe the Balanced Scorecard of a semi-public French insurance company.
|Date of creation:||Sep 2008|
|Date of revision:|
|Contact details of provider:|| Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France|
|Order Information:|| Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
When requesting a correction, please mention this item's handle: RePEc:dij:wpfarg:1080902. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angèle RENAUD)
If references are entirely missing, you can add them using this form.