IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00581157.html
   My bibliography  Save this paper

Dix Ans De Debats Autour Du Balanced Scorecard

Author

Listed:
  • Denis Choffel

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

  • François Meyssonnier

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

Cet article présente une étude de dix années de littérature anglo-saxonne et française sur le Balanced Scorecard (tableau de bord prospectif et équilibré) depuis que Kaplan et Norton ont développé cet outil de pilotage stratégique. L'objectif est de voir comment ce système de gestion de la performance a évolué et quels sont les débats actuels à son sujet. A partir de cet état de l'art, une série d'hypothèses sur les problèmes abordés est proposée et une synthèse des différentes propositions théoriques est effectuée.

Suggested Citation

  • Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    • Handle: RePEc:hal:journl:halshs-00581157
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581157
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00581157/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
    2. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    3. Mooraj, Stella & Oyon, Daniel & Hostettler, Didier, 1999. "The balanced scorecard: a necessary good or an unnecessary evil?," European Management Journal, Elsevier, vol. 17(5), pages 481-491, October.
    4. Pierre-Laurent Bescos & Eric Cauvin & Pascal Langevin & Carla Mendoza, 2003. "Critiques Du Budget : Une Approche Contingente," Post-Print halshs-00582735, HAL.
    5. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.
    6. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    7. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
    8. Eve Chiapello & Marie-Hélène Delmond, 1994. "Les tableaux de bord de gestion, outils d'introduction du changement," Post-Print hal-00680079, HAL.
    9. Marie-Hélène Delmond & Carla Mendoza & Françoise Giraud & Hélène Löning & Alexis de Font Réaulx, 2002. "Tableaux de bord et balanced scorecards," Post-Print hal-00692292, HAL.
    10. Dominique Bessire, 2000. "Du Tableau De Bord Au Pilotage : L'Entreprise Au Risque De Se Perdre," Post-Print halshs-00587430, HAL.
    11. Claire Gauzente, 2000. "Mesurer la performance des entreprises en l'absence d'indicateurs objectifs : quelle validité ? Analyse de la pertinence de certains indicateurs," Revue Finance Contrôle Stratégie, revues.org, vol. 3(2), pages 145-165, June.
    12. repec:dau:papers:123456789/3399 is not listed on IDEAS
    13. Jean-Pierre Ponssard & Olivier Saulpic, 2000. "Une reformulation de l'approche dite du « balanced scorecard »," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 7-25.
    14. 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.
    15. Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
    16. Yann Chabin & Gérald Naro & Denis Travaillé, 2003. "Les Tableaux de bord stratégiques entre conception et action : propos d'étape d'une recherche intervention," Post-Print halshs-00582745, HAL.
    17. Youssef Errami, 2004. "Les apports du Balanced Scorecard à la recherche de la performance," Post-Print hal-02429649, HAL.
    18. V. Decoene & W. Bruggeman, 2003. "Strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan: a theory illustration case," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/200, Ghent University, Faculty of Economics and Business Administration.
    19. Annick Bourguignon & Véronique Malleret & Hanne Nørreklit, 2002. "L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 7-32.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chaffik Bakkali & Karim Messeghem & Gérald Naro & Sylvie Sammut, 2014. "Le Balanced Scorecard Dans Une Approche Constructiviste : Le Cas Des Incubateurs," Post-Print hal-01899216, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    4. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    5. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.
    6. Leontina Beţianu & Sorin Briciu, 2011. "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 19-27, july.
    7. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.
    8. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chaffik Bakkali & Karim Messeghem & Gérald Naro & Sylvie Sammut, 2014. "Le Balanced Scorecard Dans Une Approche Constructiviste : Le Cas Des Incubateurs," Post-Print hal-01899216, HAL.
    2. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    4. Jean-Pierre Ponssard & Olivier Saulpic, 2002. "Modelling performance in a Balanced Scorecard : findings from a case study," Working Papers hal-00243003, HAL.
    5. repec:dau:papers:123456789/1486 is not listed on IDEAS
    6. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
    7. Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
    8. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    9. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    10. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
    11. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
    12. Emsley, David, 2000. "Variance analysis and performance: two empirical studies," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 1-12, January.
    13. Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    14. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
    15. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    16. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
    17. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
    18. Kourtit, K. & Waal, A. de & Nijkamp, P., 2009. "Strategic Performance Management and Creative Industry," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    19. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    20. Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
    21. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.