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Reconstruction du Balanced Scorecard pour la gouvernance des SI : le modèle FMS-DF

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  • Marc Jean Marcel Aceti

    (UTC - Université de Technologie de Compiègne)

Abstract

The Balanced Scorecard, applied to IT departments for thirty years, is showing its limits: linear causality, inappropriate financial dominance, and a failure to recognize non-client stakeholders. Implementations conducted by the author in the IT departments of large corporations (BNP Paribas, Vallourec) revealed the need for a deep reconstruction, carried out through an iterative Design Science Research approach.FMS-DF (Fractal Multi-Sectorial with Dual Purpose) is positioned as a governance metamodel occupying a theoretically underexplored niche. Four properties characterize it : dual purpose (Capital vs. Stakeholder Satisfaction), organizational fractality, native multisectorality and a standardized interconnection protocol. These properties enable the encapsulation of existing models : the BSC becomes a particular, simplified instance of FMSDF.This research constitutes cycles 1–3 of the DSR process. Empirical validation (cycle 4), the subject of a Proof of Concept currently being initialized, will be the focus of a subsequent publication.

Suggested Citation

  • Marc Jean Marcel Aceti, 2026. "Reconstruction du Balanced Scorecard pour la gouvernance des SI : le modèle FMS-DF," Post-Print hal-05789352, HAL.
    • Handle: RePEc:hal:journl:hal-05789352
    Note: View the original document on HAL open archive server: https://hal.science/hal-05789352v1
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