IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

Peut-on parler de " balanced scorecarding "? Contribution à la compréhension du processus d'adaptation des instruments de contrôle

  • Fabien De Geuser

    ()

    (ESCP Europe - ESCP Europe)

  • Olivier Saulpic

    ()

    (ESCP Europe - ESCP Europe)

Registered author(s):

    This article presents the analysis of an adaptation of the BSC (a "balanced scorecarding" process) and the conditions that drive the effectiveness of this process. This paper contributes theoretically to the elaboration of the framework linking adaptation of management control systems and their efficiency through the integration of mediating/moderating variables. It highlights the role of external consultants and the degree of formalization of the underlying concepts as such variables. This article shows that the inventors of the BSC provided managers with a loosely prescribed, even sometimes ambiguous, set of instructions which paradoxically makes the adaptation of the BSC more difficult. The article concludes on normative proposals concerning the conception of control systems.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: https://hal.archives-ouvertes.fr/hal-00647600/document
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-00647600.

    as
    in new window

    Length:
    Date of creation: 10 May 2011
    Date of revision:
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00647600
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00647600
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00647600. 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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.