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Balanced Scorecard & Tableau de bord - Essay Example

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This paper discusses the differences and similarities between the two systems of measurements by reviewing their strengths and weaknesses and then recommending the balanced scorecard as the best to be used by the companies.

Lately there has been an increased performance measurement’s system evolution. The use of measurements that are non-financial, together with more conventional economical, has become a common recommendation; even though its uses are not something new, they were only developed fully during then nineties (Anthony &Dearden, 2007, p23). The relationship between the process of strategic planning and measurement of performance has been emphasized, at all the levels of a corporation. Presently, the most highly rated system of strategic measurement is the balanced scorecard. Nevertheless, the balanced scorecard has actually brought about serious attention particularly in the United States of America, as well as in some other several countries (Atkinson, Waterhouse and Wells, 2007, p.43). However, in France, the system of performance measurement has not been welcomed with much enthusiasm like in the other countries. The academic reticence of France relies mainly on the fact that the French companies have used for more than fifty years a literary dashboard (tableau de bord), which is much more similar to the balanced scorecard. ...
Balanced scorecard Since the year 1992, several articles and texts have been dedicated to the balanced scorecard. However, those who mostly advocated for the approach are Kaplan and Norton. Moreover, several publications have stressed its general deployment conditions or reported particular experiences. It translates a business unit’s strategy and vision into goals and measures of performance in four various areas namely; the financial, client, perspectives of growth and learning and internal business process (Kaplan and Norton, 1993, p.83). The financial viewpoint identifies the way the corporation wishes to be seen by its shareholders. The customer viewpoint identifies the way the corporation wishes to be seen by its clients. The internal business process viewpoint highlights the business process whereby the corporation has to be specifically proficient for the purposes of satisfying its clients and shareholders. This explanation results in the identification of the major indicators of process that the corporation wishes to manage and which will be party to the balanced scorecard itself (Jenkins, 2000, p.73). Usage and effectiveness among the survey respondents Tableau de bord It is not an easy thing to describe the tableau de bord. The tableau de bord is old as compared to the balanced scorecard, and this means that it has gone through several changes since its inception. There are several versions of it than the balanced scorecard. In French, we find that the ‘tableau de bord’ refers to the dashboard, and therefore the manager is figuratively compared to a pilot. In accordance with this culture, it is a tool meant for the company’s top management, giving it a quick and worldwide ...Show more


Presently much focus has been put on the strategic systems of measurement with the balanced scorecard being regarded and the best and the one that is highly rated. This approach that has its origin in the United States has not been received well in France whereby another system called tabuleau de bord has been in use for more than fifty years. …
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Balanced Scorecard & Tableau de bord
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