Assignment 1: Discussion—The Balanced Scorecard and “Tableau du Bord” (Managerial Dashboard)

The best strategies become obsolete as a firm’s external and internal environments change. This is even more concerning among companies and organizations that have operations across different countries. Management should make decisions on what needs to be reworked or changed. There are different approaches and tools available to help management to optimize this process and identify the “bottlenecks” impeding better performance and/or productivity. One of these is the Balanced Scorecard (Kaplan & Norton, 1996).

Using the Argosy University online library resources, locate a minimum of four different scholarly sources on Balanced Scorecard and other four on comparing BSC and “Tableau de Bord” (see Pezet, 2009) and answer the following:

  • Why is the Balanced Scorecard an important topic both in devising objectives and in evaluating strategies?
  • Compare BSC to the French strategic measurement system named “Tableau de Bord”, and point out differences between them, as well as advantages and disadvantages of each one.

Kaplan, R. S., Norton, D. P. (1996). Strategic learning & the balanced scorecard. Strategy & Leadership24(5), 18–24.

Pezet, A. (2009). The history of the French tableau de bord (1885-1975): Evidence from the archives. Accounting Business and Financial History, 19, 2 (2009), 103–125. Accessed on August 9, 2013. http://halshs.archives-ouvertes.fr/docs/00/49/86/70/PDF/Pezet_revised_-_2.pdf

Write your initial response in 300–500 words. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation

Do the following when responding to your peers:

  • Read your peers’ answers.
  • Provide substantive comments by
    • contributing new, relevant information from course readings, Web sites, or other sources;
    • building on the remarks or questions of others; or
    • sharing practical examples of key concepts from your professional or personal experiences
  • Respond to feedback on your posting and provide feedback to other students on their ideas.
  • Make sure your writing
    • is clear, concise, and organized;
    • demonstrates ethical scholarship in accurate representation and attribution of sources; and
    • displays accurate spelling, grammar, and punctuation.