Essec\Faculty\Model\Contribution {#2233 ▼
#_index: "academ_contributions"
#_id: "7230"
#_source: array:26 [
"id" => "7230"
"slug" => "7230-tableau-de-bord-and-french-reaction-on-the-balanced-scorecard"
"yearMonth" => "2001-04"
"year" => "2001"
"title" => "Tableau de Bord and French Reaction on the Balanced Scorecard"
"description" => "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. 
BOURGUIGNON, A., MALLERET, V. et NORREKLIT, H. (2001). Tableau de Bord and French Reaction on the Ba "
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NORREKLIT H."
]
]
"ouvrage" => "24th Annual Congress of the European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2021-10-18 16:28:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que le Balanced Scorecard se répand en Europe, celui-ci n'a pas reçu en France un accueil très chaleureux. Depuis plus de cinquante ans, le tableau de bord y est en effet associé à la mesure des performances et plusieurs articles ont été consacrés à l'examen critique des différences entre ces deux méthodes en apparence assez semblables. Cet article recense les différences culturelles et idéologiques qui fondent les différences "techniques" des deux instruments de gestion. Cette analyse suggère qu'au-delà de leur pertinences stratégique et organisationnelle, il convient de s'interroger sur la pertinence culturelle et idéologique des instruments de mesure des performances que l'on souhaite mettre en oeuvre. Tandis que le Balanced Scorecard se répand en Europe, celui-ci n'a pas reçu en France un accueil trè "
"en" => "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. Much attention is paid to strategic measurement systems, The balanced scorecard being by far the mos "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-10T19:21:46.000Z"
"docTitle" => "Tableau de Bord and French Reaction on the Balanced Scorecard"
"docSurtitle" => "Communications dans une conférence"
"authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, MALLERET V., NORREKLIT H."
"docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, MALLERET V., NORREKLIT H.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2001</span> <span class="document-property-authors">BOURGUIGNON Annick, MALLERET V., NORREKLIT H.</span><br><spa "
"keywordList" => ""
"docPreview" => "<b>Tableau de Bord and French Reaction on the Balanced Scorecard</b><br><span>2001-04 | Communications dans une conférence </span> <b>Tableau de Bord and French Reaction on the Balanced Scorecard</b><br><span>2001-04 | Communicatio "
"docType" => "research"
"publicationLink" => "<a href="#" target="_blank">Tableau de Bord and French Reaction on the Balanced Scorecard</a>"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 9.073068
+"parent": null
}
