Naro, Gérald; Travaillé, Denis - In: Journal of Applied Accounting Research 12 (2011) 3, pp. 212-233
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...