The American balanced scorecard versus the French tableau de bord: the ideological dimension |
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| Affiliation: | 1. ESSEC Business School, 95021 Cergy-Pontoise Cedex, France;2. HEC School of Management, 78351 Jouy-en-Josas, France;3. Aarhus School of Business, Fuglesangs Allé 4, 8210 Aarhus V, Denmark;1. University of Tampere, Faculty of Management, FI-33014 University of Tampere, Finland;1. University of Bristol, United Kingdom;2. Independent, United Kingdom;1. IE Business School, IE University, Calle Pedro de Valdivia 21, 28006, Madrid, Spain;2. Faculty of Economics & Business, University of Groningen, Nettelbosje 2, 9747 AE, Groningen, the Netherlands;1. London School of Economics and Political Science, UK;2. Manchester Business School, UK;3. Birmingham Business School, UK;4. University of Groningen, The Netherlands;1. Aalto University, Finland;2. University of Technology Sydney, Australia;3. ESCP Business School, Germany;4. Lund University, Sweden;5. Ghent University, Belgium;6. WU Vienna, Austria;7. Copenhagen Business School, Denmark;8. University of Gothenburg, Sweden;9. Wrocław University of Economics, Poland;10. Université Laval, Canada;11. Aalborg University, Denmark;12. Norwegian School of Economics, Norway;13. Örebro University, Sweden;14. University College of Southeast Norway, Norway;15. University of Tampere, Finland;p. Stockholm School of Economics and Royal Institute of Technology, Sweden |
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| Abstract: | Much attention is currently given to strategic measurement systems, the balanced scorecard being by far the most highly profiled among them. The balanced scorecard has not, however, received a particularly warm welcome in France, where the tableau de bord has been used for at least 50 years. This paper investigates the ideological assumptions of the two methods, the aim being to explain the differences between them and investigate the extent to which the ideological assumptions are coherent with the local ideologies of American and French society, respectively. The paper concludes that the main differences between the balanced scorecard and the tableau de bord may be explained in terms of ideological assumptions, which means that, to a large extent, these management tools are coherent with the local ideologies in the countries of origin. In addition, this analysis provides some insight into the more general question of the transferability of management methods and the appropriateness of globalising management theories. |
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