IDEAS home Printed from
   My bibliography  Save this paper

Améliorations dans la mise en oeuvre du balanced scorecard : le cas d'une compagnie d'assurance


  • Pierre-Laurent Bescos

    () (Edhec Business School - Edhec Business School)

  • Philippe Foulquier

    () (Edhec Business School - Edhec Business School)


Many studies have examined the use of balanced scorecards, but fewer have looked into the long-term improvement made possible by such systems. In this paper we present a case study that makes it possible to show how a long-term experience can lead to greater effectiveness of the scorecard and make it of lasting interest to the company. Improvements are made by possible by using strategy maps, by choosing better objectives and indicators, and, finally, by incorporating the balanced scorecard into the set of a company's management tools. At the same time, this tool seems to afford its greatest advantages and to lend itself to several adjustments when it is used in an interactive style of control.

Suggested Citation

  • Pierre-Laurent Bescos & Philippe Foulquier, 2011. "Améliorations dans la mise en oeuvre du balanced scorecard : le cas d'une compagnie d'assurance," Post-Print hal-00646751, HAL.
  • Handle: RePEc:hal:journl:hal-00646751
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    3. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie,, vol. 7(4), pages 37-58, December.
    4. Sandra Charreire & Isabelle Huault, 2001. "Le constructivisme dans la pratique de recherche: une évaluation à partir de seize thèses de doctorat," Revue Finance Contrôle Stratégie,, vol. 4(3), pages 31-55, September.
    5. repec:dau:papers:123456789/354 is not listed on IDEAS
    6. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-00340451, HAL.
    7. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    8. Annick Bourguignon, 2003. "« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 27-53.
    9. repec:dau:papers:123456789/12245 is not listed on IDEAS
    10. repec:dau:papers:123456789/1375 is not listed on IDEAS
    11. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    12. Joannides, Vassili, 2009. "Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/3097 edited by Berland, Nicolas, April.
    13. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    14. repec:dau:papers:123456789/808 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item


    forward-looking dashboard; indicators; objectives; interactive control; Balanced Scorecard; Tableau de bord prospectif; indicateurs; objectifs; contrôle interactif;

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646751. 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: (CCSD). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.