The history of the French tableau de bord (1885-1975) : evidence from the archives
Pezet, Anne (2009), The history of the French tableau de bord (1885-1975) : evidence from the archives, Accounting, Business and Financial History, 19, 2, p. 103-125. http://dx.doi.org/10.1080/09585200902969245
Type
Article accepté pour publication ou publiéExternal document link
http://halshs.archives-ouvertes.fr/halshs-00498670Date
2009Journal name
Accounting, Business and Financial HistoryVolume
19Number
2Publisher
Routledge
Pages
103-125
Publication identifier
Metadata
Show full item recordAuthor(s)
Pezet, AnneAbstract (EN)
The history of the tableau de bord in France has never really been written. This paper sets out to draw up a history using the archives of three large industrial companies - Lafarge, Pechiney and Saint-Gobain - as source material. This paper seeks to revisit the myth of the French tableau de bord as presented in a great many comparative management studies (typically, Tableau de bord vs. Balanced ScoreCard). This myth rests on more or less implicit assumptions regarding, for instance, the central role played by engineers in the emergence of tableaux de bord, the single and unified way in which this instrument is used in companies from top to bottom and, of course, its French specificity.Subjects / Keywords
scorecard; French tableau de bord; managerial innovationJEL
M41 - AccountingRelated items
Showing items related by title and author.
-
Pezet, Anne (2012) Chapitre d'ouvrage
-
Pezet, Anne (2007) Communication / Conférence
-
Sponem, Samuel; Pezet, Anne (2008) Communication / Conférence
-
Pezet, Anne; Sponem, Samuel (2009) Communication / Conférence
-
Pezet, Anne; Sponem, Samuel (2010) Chapitre d'ouvrage