ABSTRACT
The Board of a large international company's CFO and vice-Chairman have implemented a cost reduction program. Many changes have taken place at management level, each time motivated by the results that stayed behind. The department has organized a range of training courses, targeting all employees and nearly all levels in the organization. These training courses were partially linked to the culture change program focusing on customer orientation and collaboration. The Balanced Scorecard was implemented as uniform tool in order to professionalize its management control. Anne, the HR manager name, is keen to play a central role in the change process. In addition, Anne asks for the necessary authority, including budget and time. The Board has to be principal and sponsor. Anne must also take the opportunity to involve clients and other stakeholders in the diagnosis and follow-up. In any case, the dysfunction was as integral and disturbing, but with a completely different content and presented in a different form.
