Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "2592"
  #_source: array:26 [
    "id" => "2592"
    "slug" => "the-american-balanced-scorecard-versus-the-french-tableau-de-bord-the-ideological-dimension"
    "yearMonth" => "2004-06"
    "year" => "2004"
    "title" => "The American balanced scorecard versus the French tableau de bord: the ideological dimension"
    "description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2004). The American balanced scorecard versus the French tableau de bord: the ideological dimension. <i>Management Accounting Research</i>, 15(2), pp. 107-134."
    "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" => array:3 [
      0 => "Ideology"
      1 => "Balanced scorecard"
      2 => "Tableau de bord -Performance measurement -Fair contract -Honour"
    ]
    "updatedAt" => "2021-12-15 16:37:27"
    "publicationUrl" => "https://doi.org/10.1016/j.mar.2003.12.006"
    "publicationInfo" => array:3 [
      "pages" => "107-134"
      "volume" => "15"
      "number" => "2"
    ]
    "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" => "Sur le plan international, le balanced scorecard retient une grande part 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 acceuil très chaleureux. Ce texte étudie les fondements idéologiques des deux instruments et leur degré de cohérence avec l'idéologie respective des sociétés française et américaine. Cette analyse fournit en outre des éléments qui éclairent les questions les 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 particulary warm welcome in France, where the tableau de bord has been used for a least 50 years. This article investigates the ideological assumptions 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 methods."
    ]
    "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: the ideological dimension"
    "docSurtitle" => "Articles"
    "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">2004</span>"
    "keywordList" => "<a href="#">Ideology</a>, <a href="#">Balanced scorecard</a>, <a href="#">Tableau de bord -Performance measurement -Fair contract -Honour</a>"
    "docPreview" => "<b>The American balanced scorecard versus the French tableau de bord: the ideological dimension</b><br><span>2004-06 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1016/j.mar.2003.12.006" target="_blank">The American balanced scorecard versus the French tableau de bord: the ideological dimension</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.124419
  +"parent": null
}