Search results for "French Experience"
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The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
2008
International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…