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Working Papers (2001), ESSEC Business School

Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective

ANCELIN-BOURGUIGNON Annick , MALLERET V., NORREKLIT H.

Much attention is currently paid to strategic measurement systems, the balanced scorecard being by far the most highly profiled. This US-born approach has not been very warmly welcome in France, where the tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance -their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods.

ANCELIN-BOURGUIGNON, A., MALLERET, V. and NORREKLIT, H. (2001). Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective. ESSEC Business School.