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Modelling performance in a Balanced Scorecard : findings from a case study

Year: 2002

Type: preprint

Abstract: This paper discusses the implementation of Balanced Scorecards. A specific approach is suggested to emphasize organizational learning in the model building process. This approach is well suited for the middle management level as illustrated by a detailed case study. At that level mutual understanding reinforces co-ordination while mutual observability reinforces individual incentives. As such this paper provides an interesting counterpart to the more traditional top down vertical approach of BSC in which model building is viewed as a way to link global and local objectives.

Source: HAL

Authors: Ponssard, Jean-Pierre, Saulpic, Olivier

Institutions: École Polytechnique, ESCP Business School

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W1522772082

Cites: 30

Cited by:

Related to: 10