Dix ans de débats autour du Balanced Scorecard (notice n° 342946)
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| fixed length control field | 01785cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021728.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Choffel, Denis |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Dix ans de débats autour du Balanced Scorecard |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article présente une étude de dix années de littérature anglo-saxonne et française sur le Balanced Scorecard (tableau de bord prospectif et équilibré) depuis que Kaplan et Norton ont développé cet outil de pilotage stratégique. L’objectif est de voir comment ce système de gestion de la performance a évolué et quels sont les débats actuels à son sujet. À partir de cet état de l’art, une série d’hypothèses sur les problèmes abordés est proposée et une synthèse des différentes propositions théoriques est effectuée. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper presents a review of ten years of Anglo-Saxon and French literature on Balanced Scorecard since this strategic guide tool was developed by Kaplan and Norton. The purpose is to see the evolution of this system of performance management and which are the current debates about it. From this review, a list of hypothesis related to the approached problems is proposed and an overview of the different theoretical propositions takes place. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revue de la littérature |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | balanced scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | review of literature |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | balanced scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Meyssonnier, François |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 11 | 2 | 2005-09-01 | p. 61-81 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-61?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-61?lang=fr&redirect-ssocas=7080</a> |
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