Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "8440"
  #_source: array:26 [
    "id" => "8440"
    "slug" => "the-american-balanced-scorecard-versus-the-french-tableau-de-bord-an-ideological-perspective"
    "yearMonth" => "2002-12"
    "year" => "2002"
    "title" => "The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective"
    "description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2002). <i>The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective</i>. 02-5, 2002, Aarhus School of Business."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "MALLERET Véronique"
      ]
      2 => array:1 [
        "name" => "NØRREKLIT Hanne"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 17:26:20"
    "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" => "Le balanced scorecard retient actuellement l'essentiel de l'attention portée aux systèmes qui mesurent la performance dans une perspective stratégique. En France, où on utilise le tableau de bord depuis au moins 50 ans, il n'a cependant pas reçu un accueil très chaleureux. Ce texte étudie les fondements idéologiques des deux instruments afin d'expliquer leurs différences et leur degré de cohérence avec l'idéologie respective des sociétés françaises et américaines. Cette analyse fournit en outre des éléments qui éclairent les questions plus générales de la transférabilité et de la globalisation des méthodes de management."
      "en" => "Much attention is currently given to strategic measurement systems, the balanced scorecard being by far the most highly profiled among them. The balanced scorecard has not, however, received a particularly warm welcome in France, where the tableau de bord has been used for at least 50 years. This paper investigates the ideologies forming the basis of the two methods, the aim being to explain the differences of the two methods and how they cohere with the ideology of the French and American society. In addition, this analysis provides some insight into the more general question of the transferability of management methods and the appropriateness of globalisation of management theories."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T08:21:48.000Z"
    "docTitle" => "The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective"
    "docSurtitle" => "Documents de travail"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, MALLERET Véronique, NØRREKLIT Hanne"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, MALLERET Véronique, 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>The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective</b><br><span>2002-12 | Documents de travail </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.68352
  +"parent": null
}