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 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 & Leadership, 24(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.

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

• 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.

Grading Criteria  Maximum Points

Quality of initial posting, including fulfillment of assignment instructions

16

Quality of responses to classmates

12

Frequency of responses to classmates

4

Reference to supporting readings and other materials

4

Language and grammar