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The history of the French tableau de bord (1885-1975) : evidence from the archives

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Date
2009
Link to item file
http://halshs.archives-ouvertes.fr/halshs-00498670
Dewey
Contrôle de gestion Comptabilité
Sujet
scorecard; French tableau de bord; managerial innovation
JEL code
M41
Journal issue
Accounting, Business and Financial History
Volume
19
Number
2
Publication date
07-2009
Article pages
103-125
Publisher
Routledge
DOI
http://dx.doi.org/10.1080/09585200902969245
URI
https://basepub.dauphine.fr/handle/123456789/3769
Collections
  • DRM : Publications
Metadata
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Author
Pezet, Anne
Type
Article accepté pour publication ou publié
Abstract (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.

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