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Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises

  • Christophe Germain


    (Audencia Recherche - Audencia)

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    The different approaches to performance measurement systems have a common objective : to represent the chains of causality that connect performance to strategy. And today, an ideal model of dashboard emerges in the literature. Yet it is worth questioning whether this concept developed in the academic sphere is incorporated into company practice. Based on the results of a survey of 83 small and medium-sized enterprises and six case studies, this article shows that small and mediumsized enterprises typically used four types of dashboards. Only two are genuine performance measurement systems.

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    Paper provided by HAL in its series Post-Print with number hal-00764227.

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    Date of creation: 2005
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    Publication status: Published in Finance Contrôle Stratégie, Association FCS, 2005, 8 (3), pp.125-143
    Handle: RePEc:hal:journl:hal-00764227
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    1. Epstein, Marc & Manzoni, Jean-François, 1998. "Implementing corporate strategy:: From Tableaux de Bord to balanced scorecards," European Management Journal, Elsevier, vol. 16(2), pages 190-203, April.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie,, vol. 7(1), pages 33-52, March.
    4. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
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