Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "7918"
  #_source: array:26 [
    "id" => "7918"
    "slug" => "balanced-scorecard-versus-french-tableau-de-bord-beyond-dispute-a-cultural-and-ideological-perspective"
    "yearMonth" => "2001-03"
    "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). <i>Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective</i>. 724/2001, HEC."
    "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" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 17:28:10"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Documents de travail"
      "en" => "Working Papers"
    ]
    "support_type" => array:2 [
      "fr" => "Cahier de Recherche"
      "en" => "Working Papers"
    ]
    "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 pertinence 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."
      "en" => "Much attention is currently 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 the tableau 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 -their 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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T08:21:48.000Z"
    "docTitle" => "Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective"
    "docSurtitle" => "Documents de travail"
    "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>2001-03 | Documents de travail </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": 8.613594
  +"parent": null
}