The impact of balanced scorecard on SME performance in France

Article type: Research Article

Authors: Mtar, Kais^{; *}

Affiliations: University of Nice Sophia Antipolis, Nice, France

Correspondence: [*] Corresponding author: Kais Mtar, Doctor of Economics, University of Nice Sophia Antipolis, Nice, France. Tel.: +33753855835; E-mail: kaism_tar2006@yahoo.fr.

Abstract: The present study evaluates the causal effects of implementing a balanced scorecard on the corporate performance of French small and medium-sized enterprises (SMEs). Inspired by Rubin’s causal model (1974), the economic matching method is employed, along with some contemporary methods. The available data are sourced from matching the 2006 IOC survey and the DIANE database. The results highlight the positive input that a balanced scorecard can bring into the turnover and the labour productivity of SMEs.

Keywords: Balanced scorecard, corporate performance, selection bias, matching estimator, matching method

DOI: 10.3233/HSM-171785

Journal: Human Systems Management, vol. 36, no. 4, pp. 369-379, 2017