The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company

Icfai Journal of Knowledge Management, Vol. VI, No. 3, pp. 22-38, May 2008

18 Pages Posted: 26 Jul 2010 Last revised: 25 Aug 2010

See all articles by Gregory Wegmann

Gregory Wegmann

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

Abstract

This paper presents the Balanced Scorecard, a strategic control tool, which is quite famous globally. Its principle objective is to articulate the planning and control decisions. The Strategic Control and the Agency Theories constitute the foundation of this tool. But, in Northern Europe, some specific Balanced Scorecards have been designed to work within the Knowledge Management Theory framework, which needs a sophisticated information system support. Using two theoretical backgrounds - the Strategic Control approach and Knowledge Management Theory - the relevance of the Balanced Scorecard is analyzed. More particularly, the French situation is presented; to begin with, the French managers believe that the Balanced Scorecard is a relevant management instrument to drive the firm's objectives. The paper then takes a closer look at the Balanced Scorecard of a semi-public French insurance company.

Suggested Citation

Wegmann, Grégory, The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company. Icfai Journal of Knowledge Management, Vol. VI, No. 3, pp. 22-38, May 2008, Available at SSRN: https://ssrn.com/abstract=1127118

Grégory Wegmann (Contact Author)

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317 ( email )

Pôle Economie Gestion
2 Bd Gabriel B.P. 26 611
21066 DIJON, Cedex
France
(33) 03 80 39 52 77 (Phone)

HOME PAGE: http://iae.u-bourgogne.fr/en/

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
525
Abstract Views
2,750
Rank
81,651
PlumX Metrics