Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1959"
  #_source: array:26 [
    "id" => "1959"
    "slug" => "lirreductible-dimension-culturelle-des-instruments-de-gestions-lexemple-du-tableau-de-bord-et-du-balanced-scorecard"
    "yearMonth" => "2002-05"
    "year" => "2002"
    "title" => "L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard"
    "description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2002). L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard. <i>Accounting Auditing Control</i>, 8(2002/3), pp. 7-32."
    "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 Hanne"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 16:44:25"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "7-32"
      "volume" => "8"
      "number" => "2002/3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Depuis une vingtaine d'années, le contrôle de gestion a réexaminé ses méthodes de mesure des performances. En France, ce questionnement a conduit à valoriser et réactualiser le traditionnel tableau de bord, tandis qu'aux Etats-Unis, le balanced scorecard se développait avec succès. Cet article présente les fondements culturels de ces deux instruments et montre comment ceux-ci peuvent en expliquer les différences -ainsi que d'éventuelles difficultés de mise en oeuvre."
      "en" => "For abour twenty years, management control has been questioning its methods, especially those regarding performance measurement. This had head in France to pay renewed attention to and to actualise the old tableau de bord, while in the United States, the balanced scorecard sucessfully developed. This article presents the cultural roots of the two instruments and shows how they can explain their "technical" differences -as well as potential implementation problems."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, MALLERET V., NØRREKLIT Hanne"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, MALLERET V., NØRREKLIT Hanne</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2002</span>"
    "keywordList" => ""
    "docPreview" => "<b>L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard</b><br><span>2002-05 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.269113
  +"parent": null
}