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Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance

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  • Christophe Germain

    (Audencia Recherche - Audencia Business School, CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

A partir des résultats d'une recherche empirique basée sur une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance sont, à la différence de ce que suggère le balanced scorecard, souvent " déséquilibrés ". La mesure de la performance tend à devenir plus " équilibrée " lorsque la taille de l'entreprise augmente et lorsque l'environnement organisationnel est complexe et incertain.

Suggested Citation

  • Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
    • Handle: RePEc:hal:journl:halshs-00582778
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582778
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    References listed on IDEAS

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    Cited by:

    1. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
    2. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.

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