The American balanced scorecard versus the French tableau de bord: the ideological dimension

Bourguignon, Annick

doi:10.1016/s1044-5005(04)00002-2

Cited by 78 publications

(124 citation statements)

References 0 publications

Supporting

Mentioning

108

Contrasting

Unclassified

Order By: Relevance

“…Based on prior literature (Chenhall, 2005;Garengo et al, 2005;Gimbert et al, 2010;Hall, 2008Hall, , 2011, we define SPMS as those PMSs that present distinctive features such as: 1) the integration of long-term strategy and operational goals; 2) the provision of performance measures in the area of multiple perspectives; 3) the provision of a sequence of goals/ metrics/ targets/ action plans for each perspective; and 4) the presence of explicit causal relationships between goals and/or between performance measures. Instances of SPMS include tools such as Balanced Scorecards (BSC) (Kaplan and Norton, 1996, 2004; fully-fledged tableaux de bord (Bourguignon et al, 2004); and performance prisms (Neely et al, 2002). SPMS help translate strategy into objectives and measures that can be clearly communicated, thus facilitating the closure of the gap between the strategic vision of the firm and the management of its operating activities (de Geuser et al, 2009;Kaplan and Norton, 2000).…”

Section: Spms Performance and Strategy (Re)formulationmentioning

confidence: 99%

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

Bisbe

Malagueño

2012

Management Accounting Research

174

View full text Add to dashboard Cite

show abstract

Section: Spms Performance and Strategy (Re)formulationmentioning

confidence: 99%

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

Bisbe

Malagueño

2012

Management Accounting Research

174

View full text Add to dashboard Cite

show abstract

“…According to this definition, old ideas applied to new settings or even old ideas being reintroduced into the same setting at a later point in time, may thus be seen as innovations. One implication of this is that although in many ways the BSC resembles the French "Tableau de Bord" (Epstein and 6 Manzoni, 1997, Bourguignon et al, 2004), it can still be regarded as an innovation in Scandinavia, for example.…”

Section: Bundling and Diffusion Of Innovations In Management Accountingmentioning

confidence: 99%

Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

Bjørnenak

2005

Management Accounting Research

211

203

View full text Add to dashboard Cite

Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into new markets may help us to a better understanding of the popularity and adoption of management accounting practices. The present study looks at the communication, diffusion and transformation of the Balanced Scorecard (BSC) in Sweden from a supply side perspective. The high interpretative viability (Benders and van Veen, 2001) of the BSC allows for different interpretations and uses of the concept that could potentially increase the supply side effect in the diffusion process, e.g. by including elements that reduce barriers and resistance to change. We have identified three elements that the propagators of the BSC include in their Swedish BSC package, in order to make the innovation more attractive to a potential Swedish adopter market.

show abstract

“…Kaplan and Norton, 2005;Lukka, 2007;Malmi, 2001;Tsamenyi et al, 2006). Organizations have several different PMS options to be utilized in practice such as the balanced scorecard (BSC) of Kaplan and Norton (2005), Tableu de board (Bourguignon et al, 2004), performance pyramids (e.g. Murdoch 1997), performance prism (Neely et al, 2002), the intangible asset scorecard (O'Connor and Feng, 2005), and the European Foundation for Quality Management (EFQM) Excellence Model (Jacobs and Suckling, 2007).…”

Section: Introductionmentioning

confidence: 99%

Collective action in the implementation of a “greener” performance measurement system

Länsiluoto

Järvenpää

2010

Journal of Accounting &Amp; Organizational Change

View full text Add to dashboard Cite

Purpose; This study investigates how different actors affected the implementation of environmental management system (EMS) and performance management system (PMS) in a case company when EMS and PMS were finally integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) can be utilized for investigating the implementation of different management systems in practice.Methodology; This study is an interpretative case study, which utilizes qualitative methods such as semi-structured interviews and internal documents. Findings;The results indicate the importance of separation between the power and status of an actor in EMS and PMS implementation processes. The power and status of actors in EMS and PMS implementation differed. The status and role of actor can change although the power can be static during the implementation of different management systems. Therefore, study confirms the classification of Lovaglia et al. (2003) and proposes that their classification should be added in the framework of Gibson and Earley (2007). Practical implications;It is important to select the key actors and evaluate their power and status in the implementation of management systems deliberately. The implementation of management systems may be affected by both internal and external actors of organization.Originality; Earlier accounting studies with institutional theory framework of Burns and Scapens (2000) have not specifically investigated the role of actors, their power and status in implementing 2 two different management systems. Collective action frameworks of Gibson and Earley (2007) and Lovaglia et al. (2003) has not practically utilized before in EMS and PMS studies. Furthermore, the EMS and PMS integration studies have usually been normative without empirical case data.

show abstract

The American balanced scorecard versus the French tableau de bord: the ideological dimension

Cited by 78 publications

References 0 publications

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden

Collective action in the implementation of a “greener” performance measurement system

Contact Info

Product

Resources

About