For abour twenty years, management control has been questioning its methods, especially those regarding performance measurement. This had head in France to pay renewed attention to and to actualise the old tableau de bord, while in the United States, the balanced scorecard sucessfully 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). L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard. Comptabilité, Contrôle, Audit, pp. 7-32.