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

Listed author(s):
  • 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.

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

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    Date of creation: 10 May 2011
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00647600
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