L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard / Den kulturelle dimension i okonomistyringen : illustreret via tableau de bord og det balancerede scorecard

A. Bourguignon, V. MALLERET, H. Norreklit

Comptabilité Contrôle Audit

May 2002, pp.7-60

Departments: Accounting & Management Control

Performance measurement systems have changed substantially in the last twenty years. They are now connected more closely with strategy and they include non-financial measures. In France, this evolution has led to renewed attention being paid to the traditional "tableau de bord". In the United States, the balances Scorecard, a new instrument, has attracted most of the attention but it has been welcomed with limited enthusiasm in France. Both instruments bear the cultural mark of the societies in which they were born