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- Title
Designing a Performance Measurement System: Accountants and Managers Diverge.
- Authors
Cheffi, Walid; Rao, Ananth; Beldi, Adel
- Abstract
THE TABLEAU DE BORD (LITERALLY, THE DASHBOARD) IS AN INDISPENSABLE SCORECARD WIDELY USED IN FRENCH COMPANIES. YET ITS DESIGN STILL CAUSES PROBLEMS FOR BOTH ACCOUNTANTS (DESIGNERS) AND MANAGERS (END USERS) IN CONSTRUCTION AND CONTENTS. IN THIS ARTICLE, THE AUTHORS TAKE AN IN-DEPTH LOOK AT THE PROBLEMS A LARGE COMPANY IN FRANCE ENCOUNTERED IN DESIGNING A NEW TDB FOR TOP MANAGEMENT. WHAT THEY DISCOVERED MAY SURPRISE YOU.
- Subjects
FRANCE; DASHBOARDS (Management information systems); SCORECARDS; INDUSTRIAL management; MANAGEMENT accountants; EXECUTIVES; CONSTRUCTION industry
- Publication
Management Accounting Quarterly, 2010, Vol 11, Issue 3, p8
- ISSN
1528-5359
- Publication type
Article