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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)

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    L'article présente l'analyse d'une pratique d'adaptation du Balanced Scorecard (" Balanced Scorecarding ") et analyse les conditions qui peuvent en prédire l'efficacité. Il contribue théoriquement du cadre permettant de penser les variables médiatrices/modératrices dans la relation entre adaptation et performance des systèmes de contrôle. En particulier l'article étudie le rôle des consultants ainsi que le degré formel de prescription des concepts comme variables médiatrices ou modératrices. Cette analyse montre ainsi que les concepteurs du BSC ont produit un cadre peu prescrit, voire ambiguë, qui paradoxalement rend plus difficile l'adaptation de l'instrument aux spécificités des entreprises. L'article en tire des conséquences normatives quant à la conception des instruments du contrôle.

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

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00647600
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