The history of the french<i>tableau de bord</i>(1885–1975): evidence from the archives

Pezet, Anne

doi:10.1080/09585200902969245

Cited by 26 publications

(15 citation statements)

References 9 publications

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“…Among these theories and models, the most popular and applied frameworks are the BSC and the TdB [127][128][129][130][131][132][133][134][135][136]. These popular management frameworks rely on a better understanding of the drivers of value to aid managers in making decisions to improve corporate value creation [137].…”

Section: Balanced Scorecard and Tableau De Bord For Environmental Susmentioning

confidence: 99%

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

2018

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Abstract:In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

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Section: Balanced Scorecard and Tableau De Bord For Environmental Susmentioning

confidence: 99%

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

2018

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“…The SBSC originated in the practice, dating back to the first half of the 1900s, of companies reporting multiple performance indicators using both financial and non-financial measures (see, e.g., Pezet, 2009 andManzoni, 1997 for a description of the "Tableau de Bord" used by French companies). Building on this practice of multiple key performance indicators, Kaplan and Norton (1992) introduced the BSC first as an effective tool for measuring managerial performance along four financial and non-financial dimensions, and later as a system for managing performance (Kaplan & Norton, 2007).…”

Section: Main Study: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

1 Do Sustainability Measures Matter in Managerial Appraisal and Rewards?

Bento¹,

Mertins²,

White³

2019

Advances in Public Interest Accounting

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This experimental study examined whether sustainability performance measures matter in managerial appraisal and bonus decisions. Participants received financial and non-financial information about four branch managers of a commercial bank, with different combinations of sustainability and financial performance. Participants perceived sustainability measures as being less important than financial ones; still, the experiment revealed that sustainability performance had some impact on appraisal and bonus decisions (albeit it mattered less than financial performance). Evaluators seemed to penalize inferior sustainability performance less than they penalized inferior financial performance. They also seemed to reward sustainability success less than financial success. These findings have practical implications for the implementation of sustainability measures in managerial evaluation systems. The experimental results indicated that incorporating these measures in evaluations does not necessarily mean they will have a sizable effect in decision-making. Results from a companion experiment suggested that organizations using a sustainability balanced scorecard for appraisal and bonus purposes might benefit from an increased emphasis on communication and evaluator training, with a focus on how sustainability performance impacts the attainment of strategic objectives.

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“…Иако се у литератури често наводи Капланов (Kaplan) и Нортонов (Norton) став према коме су традиционални системи мерења перформанси били адекватни за индустријско доба, бројне слабо-сти традиционалног система мерења перформанси одавно су уочене. Тако се већ током двадесетих година двадесетог века, за потребе оперативног и извршног менаџмента, појављујеинтегрисан систем мера Tableau de bord, и то као унапређен "недељни извештај" који се појавио већ крајем деветна-естог века, који је такође поред финансијских садржавао и нефинансијске информације (Pezet, 2009). Према томе, одавно је познато да се пословне одлуке не могу доносити искључиво на основу финансијских информа-ција (Павловић, 2007).…”

Section: уводunclassified