For about twenty years, management control has been questioning its methods, especially those regarding performance measurement. This has head in France to pay renewed attention to and actualise the old tableau de bord, while in the United States, the balanced scorecard successfully developed. This article presents the cultural roots of the two instruments and shows how they can explain their "technical" differences -as well as potential implementation problems.
ANCELIN-BOURGUIGNON, A., MALLERET, V. and NORREKLIT, H. (2002). Den kulturelle dimension i okonomistyringen: illustreret via tableau de bord og des Balancered. Comptabilité, Contrôle, Audit, pp. 33-59.