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The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company

  • Grégory Wegmann

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse the relevance of the Balanced Scorecard. More particularly, we present the French situation. First, we show that the French managers believe that the Balanced Scorecard is a relevant management instrument to drive the firm's objectives. Second, we describe the Balanced Scorecard of a semipublic French insurance company.

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Paper provided by HAL in its series Post-Print with number halshs-00482136.

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Date of creation: 2008
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Publication status: Published, The ICFAI Journal of Knowledge Management, 2008, 6, 3, 22-38
Handle: RePEc:hal:journl:halshs-00482136
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00482136/en/
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  1. Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
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