Much attention is currently given to strategic measurement systems, the balanced scorecard being by far the most highly profiled among them. The balanced scorecard has not, however, received a particulary warm welcome in France, where the tableau de bord has been used for a least 50 years. This article investigates the ideological assumptions of the two methods and how they cohere with the ideology of the French and American society. In addition, this analysis provides some insight into the more general question of the transferability of management methods and the appropriateness of globalisation of management methods.
BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2004). The American balanced scorecard versus the French tableau de bord: the ideological dimension. Management Accounting Research, 15(2), pp. 107-134.