Much attention is currently paid to strategic measurement systems, the balanced scorecard being by far the most highly profiled. In France, however, enthusiasm has been limited. This paper discusses the French reaction to the balanced scorecard and how this reaction may be understood in the light of differences between American and French ideology. This lead to the conclusion that ideology may play a major role in the adoption of a management control system, which means that, when management control systems are developed and implemented, the ruling ideology of the organisation should be taken into account.
BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). American Management Theory and French Acts of Resistance. Dans: Proceedings of the Founding Conference of the European Academy of Management – European Management Research: Trends and Challenges (CD-Rom). IESE Business School.