Le BSC á l´épreuve de l´expérience De l´assemblage d´un "puzzle" et construction d´un "Lego"

Abstract

This introductive paper confront the Balanced Scorecard (BSC) with Simons? (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas several authors present the BSC above all as a system of diagnostic control, Simons? (1995) levers of control model leads us to question also the interactive representation of the BSC. Such an approach presents several theoretical and methodological implications on which we propose a discussion. In particular, the question of the nature and status of the strategy in the BSC is discussed.

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