À LA RECHERCHE DES FONDEMENTS CONCEPTUELS ET METHODOLOGIQUES DU BALANCED SCORECARD : LE MODELE DE KAPLAN ET NORTON REVISITÉ À TRAVERS LE CADRE CONCEPTUEL DES LEVIERS DE CONTROLE.

Conference object, Preprint OPEN
Naro, Gérald; Travaillé, Denis;
(2009)
  • Publisher: HAL CCSD
  • Subject: [SHS.GESTION]Humanities and Social Sciences/Business administration | strategic process. | Balanced Scorecard,contrôle diagnostic,contrôle interactif,processus stratégiques,diagnostic control,interactive control,strategic process. | diagnostic control | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | Balanced Scorecard | contrôle interactif | interactive control | processus stratégiques | contrôle diagnostic

International audience; The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas Kaplan and Norton present the BSC above all as a sys... View more
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