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Management - Balanced Scorecard
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Balanced scorecard versus French tableau de bord: beyond
dispute, a cultural and ideological perspective |
Currently much attention is given to strategic
measurement systems with the balanced scorecard as the
far most high profiled. This US-born approach has not
been very warmly welcome in France, where 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
organisational 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. pdf |
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