Much attention is 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 theTableau 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 – heir 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.
BOURGUIGNON, A., MALLERET, V. et NORREKLIT, H. (2001). Tableau de Bord and French Reaction on the Balanced Scorecard. Dans: 24th Annual Congress of the European Accounting Association (EAA). Athens.