The Balanced scorecard and tableau de bord: a global perspective on translating strategy into action (RV of 97/63/AC/SM)
Author: Manzoni, Jean-François ; Epstein, Marc J.INSEAD Area: Accounting and Control Series: Working Paper ; 97/82/AC/SM (revised version of 1997/63/AC/SM) Publisher: Fontainebleau : INSEAD, 1997.Language: EnglishDescription: 17 p.Type of document: INSEAD Working Paper Online Access: Click here Abstract: Over 20 years ago S. Kerr wrote an article entitled "On the folly of hoping for A and rewarding B". The paper now considered a "classic" described how many companies' performance measurement systems were rewarding different behaviors than the ones they hoped to obtain from their employees. This issue has received much attention over the last few years. In particular R. Kaplan and D. Norton have published a series of 3 Harvard Business Review articles proposing a specific framework, called Balanced Scorecard, to facilitate the translation of strategy into action. The idea of having some form balanced picture of company performance is not new in itself. In France companies have been using a related tool called "Tableau de Bord". The paper reviews and compares tableau de Bord and Balanced Scorecard. We conclude that Kaplan and Norton's Balanced Scorecard represents a welcome addition and goes further than what most companies and countries were doing Previous title: Balanced scorecard and tableau de bord: a global perspective on translating strategy into action - Manzoni, Jean-François;Epstein, Marc J. - 1997 - INSEAD Working Paper| Item type | Current location | Collection | Call number | Status | Date due | Barcode | Item holds |
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Digital Library | Available | BC008226 |
Over 20 years ago S. Kerr wrote an article entitled "On the folly of hoping for A and rewarding B". The paper now considered a "classic" described how many companies' performance measurement systems were rewarding different behaviors than the ones they hoped to obtain from their employees. This issue has received much attention over the last few years. In particular R. Kaplan and D. Norton have published a series of 3 Harvard Business Review articles proposing a specific framework, called Balanced Scorecard, to facilitate the translation of strategy into action. The idea of having some form balanced picture of company performance is not new in itself. In France companies have been using a related tool called "Tableau de Bord". The paper reviews and compares tableau de Bord and Balanced Scorecard. We conclude that Kaplan and Norton's Balanced Scorecard represents a welcome addition and goes further than what most companies and countries were doing
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