The role of the balanced scorecard in the formulation and control of strategic processes
| Autor: | Denis Travaillé, Gérald Naro |
|---|---|
| Přispěvatelé: | Montpellier Research in Management (MRM), Université de Perpignan Via Domitia (UPVD)-Université Montpellier 2 - Sciences et Techniques (UM2)-Université Paul-Valéry - Montpellier 3 (UPVM)-Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School-Université Montpellier 1 (UM1), Laboratoire de Recherche Magellan, Université Jean Moulin - Lyon 3 (UJML), Université de Lyon-Université de Lyon-Institut d'Administration des Entreprises (IAE) - Lyon, Université Montpellier 1 (UM1)-Université Paul-Valéry - Montpellier 3 (UPVM)-Université Montpellier 2 - Sciences et Techniques (UM2)-Université de Perpignan Via Domitia (UPVD)-Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School-Université de Montpellier (UM), Centre de Recherche Magellan, Institut d'Administration des Entreprises (IAE) - Lyon-Université Jean Moulin - Lyon 3 (UJML), Université de Lyon-Université de Lyon, Université Montpellier 1 (UM1)-Université Paul-Valéry - Montpellier 3 (UPVM)-Université Montpellier 2 - Sciences et Techniques (UM2)-Université de Perpignan Via Domitia (UPVD)-Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School |
| Jazyk: | angličtina |
| Rok vydání: | 2011 |
| Předmět: |
Strategic planning
Interactive control Balanced scorecard Process management Process (engineering) Computer science 05 social sciences Control (management) 050201 accounting Strategic objectives Phase (combat) Emergent strategy [SHS]Humanities and Social Sciences Accounting 0502 economics and business Strategic control Strategic management control systems Operations management France Action research Diagnostic control 050203 business & management Strategy map |
| Zdroj: | Journal of applied accounting research Journal of applied accounting research, Emerald, 2011, 12 (3), pp.212-233. ⟨10.1108/09675421111187674⟩ Journal of applied accounting research, 2011, 12 (3), pp.212-233. ⟨10.1108/09675421111187674⟩ |
| ISSN: | 1758-8855 0967-5426 |
| DOI: | 10.1108/09675421111187674⟩ |
| Popis: | PurposeThe aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role of the BSC as a tool of interactive and diagnostic control by making a distinction between its design phase and its phase of use.Design/methodology/approachAn action research approach, based on two cases, was used to investigate the role of the balanced scorecard in strategic processes.FindingsThe results show that the BSC generates a process of collective elucidation favouring the forming of emergent strategies and a process of control of the change favouring the collective representations on the strategy. The BSC thus seems to be a relevant tool for interactive control during its implementation stage. On the other hand, the authors’ observations also show the failure of the BSC as a system of diagnostic control and of interactive control during its using stage. Ultimately, it is shown that the model of Simons provides the BSC with a relevant theoretical framework to clarify the practice of strategic control.Research limitations/implicationsThe study highlights the interest of field studies, and more particularly, processuals and longitudinal approaches, in management accounting research.Practical implicationsThe study of two cases underlines the strategic contribution of the BSC by highlighting its role in building a strategy.Originality/valueThe field study allows us to observe how the design of a management control tool such as the BSC occurs during the strategy‐forming phase. |
| Databáze: | OpenAIRE |
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