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Analyse du Balanced Scorecard dans les entreprises publiques autonomes

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Delsaut, Jérémy ULiège
Promotor(s) : Chanteux, Anne ULiège
Date of defense : 22-Jun-2017/27-Jun-2017 • Permalink : http://hdl.handle.net/2268.2/2765
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Title : Analyse du Balanced Scorecard dans les entreprises publiques autonomes
Author : Delsaut, Jérémy ULiège
Date of defense  : 22-Jun-2017/27-Jun-2017
Advisor(s) : Chanteux, Anne ULiège
Committee's member(s) : Niessen, Wilfried ULiège
Catania, Gabriele ULiège
Language : French
Number of pages : 116
Keywords : [fr] Balanced Scorecard
[fr] entreprises publiques autonomes
Discipline(s) : Business & economic sciences > Strategy & innovation
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[fr] The state of Belgium has created a new kind of company to allow the public companies to face the private ones in case of they are on a competitive market. This kind of company is called “autonomous public company”.
These companies are now on a verge to become even more autonomous. But we don’t really know these new companies. What are they? What defines them as autonomous? What is the difference between them and private companies? This study tries to give an overview of the autonomous public companies thanks to a deeper look in three of them.
The Balanced Scorecard has originally been made for the private sector but different studies have shown that their use in the public sector is as much important as the private one. Therefore one question can come to our minds: does the Balanced Scorecard in the autonomous public companies look like a private sector Balanced Scorecard or a public sector one? Autonomous public companies are indeed public companies but they are now more autonomous and they should act like a private company to perform on a competitive market.
This study is the opportunity to understand the strategy of the autonomous public companies thanks to their Balanced Scorecard. The strategy of the autonomous public companies will be described together with the link between them and the State of Belgium. This link is called a management agreement and governs the actions that must be taken by this new generation of companies.


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  • Delsaut, Jérémy ULiège Université de Liège > Master sc. gest., à fin.

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