Balanced Scorecard Et Incertitude Environnementale : Cas Des Entreprises Au Maroc

Abstract

During the two last decades, the performance measurement systems are studied by a several researches in the developed countries. This type of researches is still absent in several developing countries such as Morocco for example. From the results of an empirical research, this article examines the impact of the environmental uncertainty on the performance measurement systems of the 62 Moroccan firms. The principal results of this research show that the environmental complexity and uncertainty is identified as factor which tends to foster a more balanced approach.