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Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique

Author

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  • Youssef Erami
  • Nourreddine Guehair

    (UPPA - Université de Pau et des Pays de l'Adour)

Abstract

The factors explaining the adoption of the Balanced Scorecard method (BSC) have been the object of little academic research in France. This article is based on a quantitative approach. It aims to explore the factors that increase the likelihood of a firm adopting this method. This paper is based on approaches pertaining to contingency and innovation diffusion theories and processes questionnaire data from a sample of 81 French companies. The results of multiple logistic regressions show the notable positive influence of manager's culture of innovation.

Suggested Citation

  • Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    • Handle: RePEc:hal:journl:hal-01899167
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899167
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    References listed on IDEAS

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