The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a French Empirical Study

20 Pages Posted: 15 Oct 2003

See all articles by Gregory Wegmann

Gregory Wegmann

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

Abstract

I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of this instrument.

I investigate the interest for Scorecards from french managers through an empirical research based on a questionnaire. Using a typological analysis, I present five categories of strategic scorecards and the characteristics of the companies associated with the different types of scorecards. Finally, I present results of fifteen interviews confirming the previous classification. French managers underlined some problems in integrating the operational and strategic dimensions of management accounting. In conclusion, french management accounting evolves to a more strategic and external conception.

JEL Classification: M40, M46

Suggested Citation

Wegmann, Grégory, The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a French Empirical Study. Available at SSRN: https://ssrn.com/abstract=439380 or http://dx.doi.org/10.2139/ssrn.439380

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/

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