L'abdéquation des indicateurs à leurs objectifs dans l'axe d'apprentissage organisationnel du balanced scorecard des entreprises belges

Abstract

Nowadays, human resources management gains in stature in companies around the world because managers understood that a good management of human capital can increase organisations’ performance. One way to measure the link between general performance and employees is a strategic tool such as the Balanced Scorecard. This master thesis lingers over the harmony between the objectives and the indicators that are put in place in the learning and growth perspective, and especially those concerning people, of the Balanced Scorecard of Belgian companies. Thanks to researches made in the literature and on the field, a theory about the harmony of the indicators and the objectives has been drawn. This master thesis helps people to know the reasons why the indicators of companies that are using the Balanced Scorecard, match fast perfectly the objectives of the learning and growth perspective or not.