Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4415"
  #_source: array:26 [
    "id" => "4415"
    "slug" => "balanced-scorecard-versus-french-tableau-de-bord-beyond-dispute-a-cultural-and-ideological-perspective"
    "yearMonth" => "2001-10"
    "year" => "2001"
    "title" => "Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective"
    "description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective. Dans: <i>Workshop on Performance Measurement and Management Control</i>. European Institute for Advanced Studies in Management (EIASM), pp. 109-149."
    "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" => "NØRREKLIT H."
      ]
    ]
    "ouvrage" => "Workshop on Performance Measurement and Management Control"
    "keywords" => []
    "updatedAt" => "2021-10-06 16:30:52"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "109-149"
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "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 chalareux. 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 pertinence stratégique et organisationelle, il convient de s'interroger sur la pertinence culturelle et idéologique des instruments de mesure des performances que l'on souhaite mettre en oeuvre."
      "en" => "Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been warlmy welcome in France, where tableau de bord, a Frencg stategic measurement systems, has been used for at least  50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypoteses fouding both methods, wich may explain their differences as welle as rhe climate surrounding the debate. This broadens up the usual perspective regarding performance measurment systems, wich are usually implemented with respect to their strategic and organisational relevance- their cultural and ideological backgrounds being generally disregarded, In addition, this analysis provides some insight into the more general question of rher transferability of managements methods,"
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective"
    "docSurtitle" => "Actes d'une conférence"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, MALLERET V., NØRREKLIT H."
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, MALLERET V., NØRREKLIT H.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2001</span>"
    "keywordList" => ""
    "docPreview" => "<b>Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective</b><br><span>2001-10 | Actes d'une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.418919
  +"parent": null
}