The success of Balanced Scorecard in professional circles confirms how strongly firms need performance measurement systems. But it demonstrates also how ambiguous corporate requirements are: BSC reinforces the illussion of standardized formats and structures whatever the strategy may be, it also shows how firms tend to trust tools whereas the concrete managerial practices are more important to keep reactivity and proactivity.
LORINO, P. (2002). Un schéma stratégique. L’Informatique Professionnelle, pp. 9-14.