From the collective design of a Balanced Scorecard to its abandonment: Organizational learning in question (notice n° 455235)
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| fixed length control field | 03141cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033511.0 |
| 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 | Naro, Gérald |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | From the collective design of a Balanced Scorecard to its abandonment: Organizational learning in question |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 39 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article étudie les apprentissages nés de la phase de conception d’un BSC. La recherche s’appuie d’abord sur un cadre conceptuel qui tend à suggérer que le BSC, en invitant à repenser la stratégie, peut devenir un levier d’apprentissage organisationnel. Ensuite, la méthodologie choisie mobilise une approche processuelle fondée sur la recherche intervention et une étude longitudinale de deux cas d’entreprises industrielles. Les résultats des deux études de cas ont d’abord montré que, durant la conception du BSC, les interactions multiples entre les acteurs ont engendré un triple processus d’acquisition de connaissances, de distribution de l’information et d’interprétation de l’information. Pourtant, il est apparu aussi, qu’en dépit de l’abandon du BSC quelques années après sa mise en œuvre, les deux entreprises ont capitalisé la connaissance acquise durant les phases de conception du dispositif. La discussion des résultats montre alors le rôle déterminant de la phase de conception du BSC et de sa carte stratégique dans les apprentissages qui s’en sont suivis. Elle révèle également les fragilités du BSC et de ses apprentissages face à un contrôle prioritairement financier. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article examines learnings that come from the design phase of a BSC. The research is based first of all on a conceptual framework that tends to suggest that the BSC, by inviting us to rethink the strategy, becomes a lever of organizational learning. Then, the chosen methodology mobilizes a processual approach based on research intervention and a longitudinal study of two cases of industrial enterprises. The results of the two case studies showed firstly that, during the design of the BSC, the multiple interactions between the actors generated a threefold process of knowledge acquisition, information distribution and interpretation of the information. However, it also emerged that, despite the abandonment of the BSC a few years after its implementation, both companies capitalized on the knowledge gained during the design phases of the scheme. The discussion of the results then shows the decisive role of the design phase of the BSC and its strategy map in the ensuing learning. It also reveals the weaknesses of the BSC and its learning facing a control oriented toward a primarily financial perspective. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organizational learning |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | levers of control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | interactive control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | balanced scorecard |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Travaillé, Denis |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 25 | 1 | 2019-04-04 | p. 13-54 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2019-1-page-13?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2019-1-page-13?lang=en&redirect-ssocas=7080</a> |
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