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fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Naro , Gérald; Travaillé , Denis (2009)
Publisher: HAL CCSD
Languages: French
Types: Conference object
Subjects: 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 system of diagnostic control, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. Such an approach presents several theoretical and methodological implications on which we propose a discussion.; Cette communication a pour objectif de confronter le modèle du Balanced Scorecard (BSC) au cadre conceptuel des leviers de contrôle de Simons (1995) et de discuter de son rôle dans les différentes phases du processus stratégique. Alors que Kaplan et Norton présentent le BSC avant tout comme un système de contrôle diagnostic, le modèle des leviers de contrôle de Simons (1995) nous conduit à nous interroger sur une représentation du BSC sous forme d'un processus interactif. Une telle approche présente plusieurs implications théoriques et méthodologiques sur lesquelles nous proposons une discussion.