Denis Travaillé

Bio: Denis Travaillé is an academic researcher from Jean Moulin University Lyon 3. The author has contributed to research in topics: Balanced scorecard & Strategy map. The author has an hindex of 6, co-authored 25 publications receiving 120 citations. Previous affiliations of Denis Travaillé include University of Montpellier & IAE Lyon, University of Lyon School of Management.

Construire les stratégies avec le Balanced Scorecard : vers une approche interactive du modèle de Kaplan et Norton

Abstract: This article confronts the Balanced Scorecard (BSC) with Simons' (1995) levers of control model and discusses its role during the various stages of the strategic process. We represent the BSC as an interactive control device. Our research is based on longitudinal methodology from the action- research paradigm. We report two cases. The results show that the BSC generates a process of collective elucidation hence shaping emergent strategies. The BSC thus seems to be a relevant tool for interactive control.

The role of the balanced scorecard in the formulation and control of strategic processes

Abstract: Purpose – The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role of the BSC as a tool of interactive and diagnostic control by making a distinction between its design phase and its phase of use.Design/methodology/approach – An action research approach, based on two cases, was used to investigate the role of the balanced scorecard in strategic processes.Findings – The results show that the BSC generates a process of collective elucidation favouring the forming of emergent strategies and a process of control of the change favouring the collective representations on the strategy. The BSC thus seems to be a relevant tool for interactive control during its implementation stage. On the other hand, the authors’ observations also show the failure of the BSC as a system of diagnostic control and of interactive control during its using stage. Ultimately, it is shown th...

Les Tableaux de bord stratégiques entre conception et action : propos d'étape d'une recherche intervention

Abstract: La presente communication les premieres observations d'une recherche - intervention menee dans un centre de profit appartenant a un grand groupe international du secteur de l'emballage Cette recherche s'inscrit dans une demarche constructiviste de conception et de mise en oeuvre des tableaux de bord strategiques : l'explicitation de la vision strategique comme la construction du modele de causalite et la definition d'indicateurs, procedent d'un processus emergent de construction collective au cours duquel s'expriment les representations des differents acteurs

Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas

Abstract: Cet article presente les resultats d’une enquete exploratoire dont l’objet est l’etude des rapports entre l’automatisation des tableaux de bord et la coherence du controle de gestion. A partir de deux cas juges exemplaires, celui d’une entreprise industrielle et celui d’une banque, nous etudions cette relation sous l’angle du partage des representations et de la coherence des comportements. Il en ressort que l’augmentation de la formalisation ne cree pas davantage de rigidite mais produit au contraire plus de dynamique ou de continuite et de permanence. Cependant, les resultats montrent aussi la limite d’une gestion automatique de la coherence dans la mesure ou les informations necessaires a l’adaptation a long terme de la firme semblent difficilement automatisables.

À La Recherche Des Fondements Conceptuels Et Methodologiques Du Balanced Scorecard : Le Modele De Kaplan Et Norton Revisité À Travers Le Cadre Conceptuel Des Leviers De Controle

Abstract: The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas Kaplan and Norton present the BSC above all as a system of diagnostic control, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. Such an approach presents several theoretical and methodological implications on which we propose a discussion.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

A natural resource-based view of the firm

Abstract: Historically, management theory has ignored the constraints imposed by the biophysical (natural) environment. Building upon resource-based theory, this article attempts to fill this void by proposing a natural-resource-based view of the firm—a theory of competitive advantage based upon the firm's relationship to the natural environment. It is composed of three interconnected strategies: pollution prevention, product stewardship, and sustainable development. Propositions are advanced for each of these strategies regarding key resource requirements and their contributions to sustained competitive advantage.

Accounting Information System

Abstract: Accounting information must be accumulated and summarized before it can be communicated and analysed. In this chapter, we will discuss the steps involved in the accounting cycle. We will emphasize the subject of adjusting entries. Throughout an accounting period, cash receipts and cash disbursements are recorded. At the end of the accounting period, adjusting entries are required so that revenues and expenses are reflected on the accrual basis of accounting. Adjusting entries are simply entries required to bring account balances up to date. The failure to record proper adjustments will cause errors on both the income statement and the balance sheet.