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Conference Proceedings (2001), Workshop on Performance Measurement and Management Control, European Institute for Advanced Studies in Management (EIASM), pp. 109-149

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

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

Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been warlmy welcome in France, where tableau de bord, a Frencg stategic measurement systems, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypoteses fouding both methods, wich may explain their differences as welle as rhe climate surrounding the debate. This broadens up the usual perspective regarding performance measurment systems, wich are usually implemented with respect to their strategic and organisational relevance- their cultural and ideological backgrounds being generally disregarded, In addition, this analysis provides some insight into the more general question of rher transferability of managements methods,

ANCELIN-BOURGUIGNON, A., MALLERET, V. and NORREKLIT, H. (2001). Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective. In: Workshop on Performance Measurement and Management Control. European Institute for Advanced Studies in Management (EIASM), pp. 109-149.