Why and how a CEO uses Financial and Non financial Data? A Study of the Emergence of Tableau de Bord at the Crédit Lyonnais (1870-1890)

Abstract : This paper follows two objectives. First, it takes place in a more general archival research work that aims to show that French Tableaux de Bord were not only the creation of industrial engineers supported by the State as many authors have suggested (Pezet, 2007). In this paper, we will highlight the emergence of financial and non financial data in the banking sector. Furthermore, it shows that this apparition was very incremental. Second, we seek to describe and understand how a CEO used those data. In this respect, the case of Henri Germain, founder and CEO of the French Bank, Le Crédit Lyonnais, is emblematic. The high expectations he had vis-à-vis the Crédit Lyonnais managers seem to follow an iterative process starting with strategy and structure; going through a requirement for financial then non financial data; next, a need for understanding the cause of expenses; and, finally, a change in strategy.
Mots-clés : tableau de bord
Type de document :
Communication dans un congrès
XIVèmes Journées d'Histoire de la Comptabilité et du Management, Mar 2009, Sceaux, France. pp.1-20, 2009
Liste complète des métadonnées

https://halshs.archives-ouvertes.fr/halshs-00463726
Contributeur : Samuel Sponem <>
Soumis le : dimanche 14 mars 2010 - 22:03:12
Dernière modification le : mercredi 28 septembre 2016 - 16:00:44

Identifiants

  • HAL Id : halshs-00463726, version 1

Collections

Citation

Anne Pezet, Samuel Sponem. Why and how a CEO uses Financial and Non financial Data? A Study of the Emergence of Tableau de Bord at the Crédit Lyonnais (1870-1890). XIVèmes Journées d'Histoire de la Comptabilité et du Management, Mar 2009, Sceaux, France. pp.1-20, 2009. 〈halshs-00463726〉

Partager

Métriques

Consultations de la notice

121