Franck Brulhart

Uche Okongwu

Btissam Moncef

Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective

Keywords: Supply chain management practices, Balanced scorecard strategy map, Supplier partnership, Customer orientation, Information sharing, Structural equation modelling

de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

Thanks to a collaborative management of relationships between the organizations that constitute the value chain and to an integrated coordination of processes, from the ultimate supplier to the ultimate customer, supply chain management (SCM) aims to create more value for customers, as well as for the supply chain partners [START_REF] Mentzer | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF], thus improving performance not only within each organization, but also across the whole chain.A SCM system entails the implementation of a set of practices that canbe defined as activities deployed in an organization in order to enhance the effective management of its supply chain [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF].Despite the constantly growing attention given to research on SCM, contributions on the link between supply chain management practices (SCMP) and performance are very diverse in scope and nature, and most often remain dispersed and incomplete [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. The existence of many SCMPs and many performance measures implies that both theoretical and empirical research can be focused on two fundamental questions:

1) Which SCMPs impact individually or collectively on which performance measures?

2) What is the nature of the linkages between the SCMPs and the performance measures?

The nature of the linkage could be on the one hand direct or indirect, and on the other hand, sequential, non-sequential, intra-dependent or reverse (based on the balanced scorecard framework).

Regarding the first fundamental question, most studies often focus on only one or few aspects (or parts) of the supply chain such as the upstream network (Chen and Paulraj, 2004), the internal relationships [START_REF] Williams | Leveraging supply chain visibility for responsiveness: The moderating role of internal integration[END_REF] or the downstream network [START_REF] Tan | Supply chain management: a strategic perspective[END_REF].

There are just a few studies that adopt a global approach by looking simultaneously at both internal and external linkages of the supply chain [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. Moreover, most authors limit their study of performance to the use of partial or one-dimensional indicators, which are quite often financial [START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF]. We can therefore say that in this field, two research streams can be distinguished: 1) Studiesthat aim to establish a link between two variables (a SCMP and a performance measure)based on a unique construct of SCM and performance, and most often by incorporating a mediating performance variable into the model (Li et al., 2006b). For example, [START_REF] Sahin | Information sharing and coordination in make-toorder supply chains[END_REF] studied the impact of information sharing on cost reduction in make-to-order supply chains, Zhu and Nakata (2007) -p. 4 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5 examined the link between customer orientation and business performance, [START_REF] Wong | The combined effects of internal and external supply chain integration on product innovation[END_REF] looked at the effects of supply chain integration on product innovation, and [START_REF] Lotfi | The relationship between supply chain integration and product quality[END_REF] proposed a conceptual model for studying the relationship between supply chain integration and product quality. 2) Studies focusing on the impact oftwo or more SCMPs (considered separatelyor collectively) on one or several performance variables [START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF][START_REF] Tan | Supply chain management, supplier performance and firm performance[END_REF]Chen and Paulraj, 2004;Green et al.,2007). Other examples of recent studies in this category are: [START_REF] Ou | A structural model of supply chain management on firm performance[END_REF] who examined the impact of different SCMPs on a handful of financial and non-financial performance andYu et al. ( 2013) who investigated the effect of internal and external integration on customer satisfaction and financial performance.

Both in theory and practice, one thing is to study the number ofSCMPsthat are linked to one or many financial and non-financial performance measures, another thing is to understand the nature of this relationship. This is the second fundamental question. Some researchers have studied and confirmed direct linkages (Chen and Paulraj, 2004;[START_REF] Koҫoğlu | The effect of supply chain integration on information sharing: enhancing the supply chain performance[END_REF], some have reported both direct and indirect linkages [START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF][START_REF] Kim | An investigation of the direct and indirect effect of supply chain integration on firm performance[END_REF] while some others have studied how parameters such as complexity [START_REF] Gimenez | Supply chain integration and performance: the moderating effect of supply complexity[END_REF] or risk and environmental uncertainty [START_REF] Srinivasan | Buyer-supplier partnership quality and supply chain performance: moderating role of risk, and environmental uncertainty[END_REF] act as mediating factors between SCMPs and performance measures.Also, from the balanced scorecard (BSC) perspective, linkages can be considered to be causal (sequentially or non-sequentially) or interdependent [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF]. The notion of sequential and interdependent linkages will be defined later in the section on literature review. [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF] and Oriot and Misiaszek (2004) argue that though most authors have claimed causal linkages between the four perspectives of the BSC framework, the relationships between them are rather interdependent. In other words, they are not unidirectional.

Using the balanced scorecard framework, our study aims to simultaneously investigate the two fundamental questions discussed above, by adopting a multidimensional approach that looks at the impact of many SCMPs on many performance variables, with particular emphasis on the nature of the linkages.Through the discussion of the results of this study, these relationships can be linked to business strategy. Given that we did not find in the literature any paper that investigates the relationship between SCMPs and performancefrom a -p. 5 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5 comprehensive multidimensional approach,we consider that our methodology constitutes an interesting contribution in this stream of research. [START_REF] Mentzer | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] define SCM as "the systemic, strategic coordination of the traditional business functions and the tactics across these business functions within a particular company and across businesses within the supply chain, for the purposes of improving the long term performance of the individual companies and the supply chain as a whole".Based on this definition, supply chain management can be broken into two parts: external and internal (which entails cross-functional coordination and collaboration within the company). External SCM can further be broken into two parts: upstream, which has to do with coordination and collaboration with suppliers, and downstream, which has to do with coordination and collaboration with customers. In the SCM literature, these three parts can be referred to as supplier integration, internal integration and customer integration [START_REF] Flynn | The impact of supply chain integration on performance: a contingency and configuration approach[END_REF][START_REF] Barratt | Exploring internal and external supply chain linkages: evidence from the field[END_REF][START_REF] Wong | The combined effects of internal and external supply chain integration on product innovation[END_REF][START_REF] Yu | The effects of supply chain integration on customer satisfaction and financial performance[END_REF] or supplier relationship management, internal supply chain management and customer relationship management [START_REF] Dey | Green supply chain performance measurement using the analytic hierarchy process: a comparative analysis of manufacturing organisations[END_REF].Given that the aim of this paper is not to review the numerous definitions of supply chain management (SCM) in extant literature, it simply adopts that of Mentzer et al. since it contains the key elements (strategic coordination, collaboration across the whole supply chain and long term performance) that we intend to study.Nevertheless, we note that this paper deliberately investigates only external (supplier and customer) integration.

Though there is abundant literature on the characterization and identification of SCMPs, they remain fragmented. Hence, some authors focus on the integration of logistics systems [START_REF] Rudberg | Manufacturing networks and supply chain: an operations strategy perspective[END_REF], while others focus either on the practices related to the management of the upstream linkages (Chen and Paulraj, 2004), or on the management of the downstream linkages [START_REF] Tan | Supply chain management: a strategic perspective[END_REF]. Table 1 summarizes most of the practices identified by various authors. In this paper, we have deliberately limited our study to three main SCMPs (informationsharing, supplier partnership and customer orientation), for three reasons. Firstly, they are perfectly in line with the definition of SCM that we adopted, with emphasis laid on inter-organizational coordination and close collaboration between the partners of the supply chain,value creation for the customer, communication and synchronization of flows, sharing of risk and benefits, and the establishment of a long term relationship. Secondly, they are broad in nature and cover almost all the facets (dimensions) of SCM that are found in the literature. And thirdly, they are explicitly incorporated in the Balanced Scorecard Strategy Map (BSSM) model, which will constitute the basis of our research construct.The practice of information sharing is defined here as the willingness of a company to provide its partners with complete information that can be operational, tactical and/or strategic in nature [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. The quality of the information shared is essential to the development of the SCM system; it encompasses the relevance, credibility, accuracy and timeliness of the information (Anderson and Narus, 1990).Supplier partnership is defined as the establishment of a close and cooperative relationship with one's suppliers. Commonly found in the demand chain management literature, customer relationship management could be defined as the development of a long-term relationship with customers through the deployment of measures aimed at improving the quality of the interaction between the company and its customers in order to better satisfy their needs and expectations [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF].

-p. 7 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

As already mentioned, this paper proceeds in twosteps: 1) to establish and confirm, through a multidimensional approach,some of the relationships that have already been observed in extant literature between SCMPs andboth financial and nonfinancialperformance, and 2) based on the results of the first step and using a balanced scorecard strategy map approach, to study the nature of the linkages in order to enable managers to comprehend how supply chain initiatives impact on performance and consequently on corporate strategic objectives. Based on a quick scan literature review, we will start byformulating our research hypotheses, as well as one postulate. Thereafter, we will present our methodology and the test of our research hypotheses using structural equation modelling. We will then present our results and discussion,before finally drawing some conclusion.

Literature review, hypotheses and postulate

In this section, we will carry out a quick-scan literature review that will enable us to establish the links between SCM and performance before formalizing them in the form of eight distinct research hypotheses.Since the aim of this paper is not to carry out a thorough investigation of the relationship between a specific supply chain practice and a specific performance measure, we do not intend to be exhaustive in our literature review. The aim is to identify key relationships that will be sufficient enough toinvestigatethe nature of the linkages.

Link between sharing of information and performance

Transaction cost theory provides a theoretical framework that is relevant to highlight the positive role of information exchange. In fact, an active and intensive communication between the partners of the value chain will tend to reduce informational asymmetry, thus limiting uncertainty and risks of opportunistic behavior [START_REF] Williamson | The Economic Institution of Capitalism[END_REF]. Moreover, if the information that is exchanged between the partners is complete, there is reduction in the risks of divergence of objectives, cheating or inappropriateassessment of the efforts made by each partner,and this reduces the costs related to performance measurement and the risks of misunderstanding and conflicts [START_REF] Williamson | The Economic Institution of Capitalism[END_REF][START_REF] Anderson | The Use of Pledges to Build and Sustain Commitments in Distribution Channels[END_REF] that communication increases the benefits that the parties can derivefrom the relationship (Anderson and Narus, 1990;[START_REF] Anderson | The Use of Pledges to Build and Sustain Commitments in Distribution Channels[END_REF][START_REF] Simpson | A Model of Value Creation: Suppliers Behaviours and their Impact on Reseller-Perceived Value[END_REF].

Furthermore, sharing accurate, rich, appropriate and relevant information contributes to a better coordination of partners'actions, thus enabling them to easily achieve their goals (Anderson and Narus, 1990;[START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF][START_REF] Kulp | Manufacturer Benefits from Information Integration with Retailer Customers[END_REF]. By ensuring the synchronization of the partners' operations, information exchange will lead to reductionin inventory levels and costs, and to generating more value for the customer [START_REF] Lee | The value of information sharing in a two-level supply chain[END_REF].

Similarly, the intensity of information exchange enables to improve the responsiveness of organizations faced with rapidly-changing markets and customer expectations [START_REF] Narasimhan | The antecedent role of quality, information sharing and supply chain proximity and performance[END_REF]. The willingness of a company to systematicallytransmit information concerning decisions or changes in marketing (or production)plans, for example, enables one's partners to better plan and organise their own activities, thereby avoiding contingencies [START_REF] Leuthesser | Supplier relational behaviour: an empirical assessment[END_REF][START_REF] Langfield-Smith | Developing Cooperative Buyer-Supplier Relationships: a Case Study of Toyota[END_REF]. Information sharing therefore gives companies the opportunity to improve not only their efficiency but also their responsiveness and flexibility. As a result, the relationship between information sharing and firm performance has been studied and established by many authors including recentlyHsu et al.( 2008), [START_REF] Agus | The significant effect of information sharing and strategic supplier partnership on supplier performance[END_REF]) andIbrahim & Ogunyemi (2012). Based on this quick scan literature review, we can formulate the following hypotheses:

H1a. The practice of sharing information with supply chain partners impacts positively on the organization's non-financial performance.

H1b. The practice of sharing information with supply chain partners impacts positively on the organization's financial performance.

H2a. The quality of information shared with supply chain partners impacts positively on the organization's non-financial performance.

H2b. The quality of information shared with supply chain partners impacts positively on the organization's financial performance.

Link between supplier partnership and performance -p. 9 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

Resource-based theory bases its postulate on the fact that the accumulation of resources, characterized by their value, their scarcity and their inimitability can constitute a competitive advantage, leading to a higher level of profitability [START_REF] Wernerfelt | A resource based view of the firm[END_REF][START_REF] Barney | Firm resources and sustained competitive advantage[END_REF].

Consequently, it is then possible to consider that the specific links between the value chains of companies can lead to the development of capabilities [START_REF] Srivasta | The resource-based view and marketing: the role of market based assets in gaining competitive advantage[END_REF].Often referred to as intangible assets, these capabilities can be a source of competitive advantage [START_REF] Stalk | Competing on capabilities: the new rules of corporate strategy[END_REF][START_REF] Ramsay | The resource based perspective, rents and purchasing's contribution to competitive advantage[END_REF].If we adopt the idea of competition based on capabilities [START_REF] Stalk | Competing on capabilities: the new rules of corporate strategy[END_REF], the source of competitive advantage lies not in the product itself but rather in the processes underlying its production.Also, success could result from the transformation of the key processes of the firm into strategic capabilities, which can create value for the customer.

Supply chain management thereforeenables to generatecapabilitiesthat create value through the integration of processes, activities and functions across the value chain. It follows that the resource based theory is suitable for explaining the relationship between supply chain linkages and performance [START_REF] Rungtusanatham | Supply-chain linkages and operational performance: a resource-based-view perspective[END_REF].

A supplier relationship management system, based on the use of a close relationship with a limited number of actors to jointly implement coordinated actions, enables to develop a core and unique competence that is difficult or impossible for competitors to imitate [START_REF] Ramsay | The resource based perspective, rents and purchasing's contribution to competitive advantage[END_REF]. This competence contributes more and more to the competitiveness of the firm in terms of cost, quality and responsiveness, in response to the ultimate customer's expectations [START_REF] Koh | The impact of supply chain management practices on performance of SMEs[END_REF].Cooperative relationship with suppliers facilitates the understanding of the expectations of each party and enables to identify more easily and faster the potentials for process improvement, as well as the effectiveness of linkages between the value chain of firms (Lambert and Pohlen, 2001). Through early involvement and integration of suppliers in the design and development process, the company boosts its innovation capability and value creation for customers, thereby increasing its prospects for profitability [START_REF] Wisner | A structural equation model of supply chain management strategies and firm performance[END_REF].Strategic partnering in a supply network is therefore considered to constitute a competitive advantage (Khaji and Shafaei, 2011). Moreover, the existence of a close relationship with a limited number of suppliers allows easy access to key critical resources, greater effectiveness in technical choices related to design and industrialization [START_REF] Monczka | Success factors in strategic supplier alliances: the buying company perspective[END_REF], elimination of time wastage, concentration of efforts on other value-creating activities, and increase in product quality (Lambert and Pohlen, 2001).In essence, a Vol. 26, N°5

partnership-based managementof supplier relationship provides opportunities for creating value for both the customer and the shareholder [START_REF] Ellram | The financial impact of supply management[END_REF][START_REF] Pressuti | Supply chain management and e-procurement: creating value added in the supply chain[END_REF]Chen and Paulraj, 2004). Based on this, we can formulate the following hypotheses:

H3a. Partnership-based practices of managing supplier relationship impact positively on the organization's non-financial performance.

H3b. Partnership-based practices of managing supplier relationship impact positively on the organization's financial performance.

Link between customer relationship and performance

Also from the perspective of resource based theory, the existence of a close relationship with the customer can be considered a core competency of the firm and can constitute a source of sustainable competitive advantage. In fact, developing a relationship of intimacy with the customer seems to be relatively rare and difficult to replicate for competitors and is therefore likely to generate higher performance for the company and its shareholders [START_REF] Srivasta | The resource-based view and marketing: the role of market based assets in gaining competitive advantage[END_REF]. Cultivating trust between the parties and their respective commitments, this type of relationship reduces the uncertainty attached to the transaction and improves the customer's loyalty, which in turn leads to higher profitability [START_REF] Kumar | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF].

Managing the relationship with the customer enables to achieve higher performance not only in the short term, but also in the long term by generating an increase in the volume of business induced by the relationship, as well as the reputation related to the customer's prescription action [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. The intimacy developed with the customer provides the organization the opportunity to capture and analyse market responses to its products and/or services, thus enabling it to develop its capacity to adapt to changing expectations and even to better anticipate these possible changes (Kohli and Jaworski, 1990). In other words, collaborating and integrating with customers enhance firm performance [START_REF] Koҫoğlu | The effect of supply chain integration on information sharing: enhancing the supply chain performance[END_REF][START_REF] Yu | The effects of supply chain integration on customer satisfaction and financial performance[END_REF].Based on this, we formulate the following hypotheses:

H4a. The practice of customer relationship management impacts positively on the organization's non-financial performance.

H4b. The practice of customer relationship management impacts positively on the organization's financial performance. Vol. 26, N°5

Nature of linkages between supply chain management practices and performance measures

The definition of SCM by [START_REF] Mentzer | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] emphasises the strategic coordination of processes in order to create value for the organisation, as well as for its stakeholders. This implies that a firm's supply chain management practices should be aligned with its strategic goals. Though Kaplan andNorton's (2004a, 2006) balanced scorecard and strategy maps provide a very good framework for achieving this alignment from a theoretical perspective, it is yetto be confirmed by empirical research [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF][START_REF] Cohen | Performance parameters interrelations from a balanced scorecard perspective: an analysis of Greek companies[END_REF][START_REF] Chareonsuk | Intangible asset management framework: an empirical evidence[END_REF].

The four perspectives of the balanced scorecard are financial, customer, internal process, and learning & growth. One of the main strategic goals of a firm is to achieve profitable growth and this goal can be met by increasing financial performance. The customer perspective entails creating value for the customer and this can be achieved through customer satisfaction and higher quality of products and services. For a supply chain, improving internal processes can be achieved through various supply chain practices and initiatives Kaplan andNorton (2004b, 2006):

-developing and improving partnership with suppliers -developing and improving relationship with customers -improving organisational processes through collaborative information sharing and higher information quality -improving delivery service through higher responsiveness and dependability -improving products and services by developing innovation capabilities -reducing waste by controlling cost

The learning and growth perspective includes how supply-chain-relation resources (human capital, information capital and organisational capital) are developed and managed. In this paper, we will be considering only how social performance is improved through employee satisfaction. Table 2 shows the strategic goals and scorecard performance measures (or capabilities) presented as a balanced scorecard strategy map. In the field of supply chain management, the balanced scorecard has been explored by some authors: Brewer and Speh (2000) andBullinger et al. ( 2002) used it to analyse supply chain performance; [START_REF] Bhagwat | Performance measurement of supply chain management: a balanced scorecard approach[END_REF] used it to establish a set of performance measures as they apply to supply chain management. [START_REF] Hult | Supply chain orientation and balanced scorecard to performance[END_REF] looked at the link between supply chain orientation and balanced scorecard performance; [START_REF] Chang | An empirical study of supply chain management integration using balanced scorecard in Taiwan[END_REF] used it to evaluate supply chain management integration; and Khaji and Shafaei (2011) used it to study strategic partnering in supply networks.Without using the balanced scorecard framework, [START_REF] Koh | The impact of supply chain management practices on performance of SMEs[END_REF] studied the relationship between supply chain management practices and operational (and organisational) performance, but did not relate these relationships to the strategic goals of the firm. However, these studies have not successfully established the alignment of SCMPs with the strategic goals of the firm. It follows that the nature of the linkages should first be understood before this strategic alignment can be empirically affirmed. This is why this paper aims to study the nature of the linkages between SCMPs and performance measures.

The first three levels (learning and growth, internal process, and customer perspectives) of the balanced scorecard are generally considered to be intangible assets or non-financial performance measures while the fourth level (financial perspective) is regarded as tangible Vol. 26, N°5

asset or financial performance measure [START_REF] Kaplan | The balanced scorecard, measures that drive performance[END_REF]. While some researchers try to lay emphasis on the causal (sequential or non-sequential) linkages between the BSC components, others [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF][START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF][START_REF] Bento | Validating cause-and-effect relationships in the balanced scorecard[END_REF] argue that these linkages are rather interdependent. A sequential causal linkage exists when one or more components of one BSC level have a cause-and-effect relationship with one or more components of the immediate level in the upward direction (for example, a causalupward relationship between the learning & growth perspective and the internal process perspective or between the internal process perspective and the customer perspective). A non-sequential causal linkage exists when one or more components of one BSC level have a cause-and-effect relationship with one or more components of any level beyond the immediate level in the upward direction (for example, a cause-and-effect relationship between the learning & growth perspective and the customer or the financial perspective). We note that sequential and nonsequential causal linkages are unidirectional and upward; this is why there existence will culminate in the achievement of the financial objectives [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF]). An interdependent linkage exists when the relationship between the components of two BSC levels(whether or not they are adjacent) are in any of the two (upward and downward)

directions. In order to clearly distinguish between the upward interdependent linkage and the sequential (or non-sequential) linkage, we will for the purpose of this paper use the terminology "reverse linkage" to denote the downward linkage between the components of any two BSC levels, whether or not they are adjacent. In order to complete this spectrum of relationships, we will use the terminology "intra-dependency" to denote the linkage between any two components within the same BSC level (perspective). By combining these four types of linkages with the notion of direct and indirect impact, we obtain eight possible types of linkages:

1. Direct Sequential Linkage(DSL)

2. Indirect Sequential Linkage(ISL) Vol. 26, N°5

8. Indirect Reverse Linkage(IRL)

These eight types of linkages are clearly defined in Table 3. Based on the results of our structural equation modelling, this paper aims to investigate how the relationships between supply chain management practices and financial and non-financial performance measures fit into these eight types of linkages.

Intra-dependent

DIDL

Linkages where there is a causal relationship between components within the same BSC level.

IIDL

Linkages where there is a causal relationship between components within the same BSC level, but via another component.

Reverse

DRL

Linkages where there is a downward cause-and-effect relationship between the components of two BSC levels, whether or not they are adjacent.

IRL

Linkages where there is a downward cause-andeffect relationship between the components of two BSC levels, whether or not they are adjacent, but via another component in any level.

A strategy is a set of hypotheses about cause and effect [START_REF] Kaplan | Linking the balanced scorecard to strategy[END_REF]. The balanced scorecard strategy map provides a framework that enables to link together the four balanced scorecard perspectives by cause-and-effect relationships.With reference to [START_REF] Kaplan | Linking the balanced scorecard to strategy[END_REF], [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] noted thatalthough the BSC is designed to translate the firm's strategy and mission into measures that managers can use to manage the organisation, BSCs contain both generic measures (such as return on investment, customer satisfaction, customer loyalty, market share and new product introduction) that are common across organisation and unique measures that are tailored to the firm's competitive strategy. Vol. 26, N°5 [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] also observed that a signification stream of literature provides evidence that even when managers collect and track unique measures, they still place primary reliance on traditional generic measures. We can therefore argue that if a significant majority of linkages between the generic components of the various BSC levels are sequential or nonsequential in nature (whetherthey are direct or indirect), then the BSC perspectives have a cause-and-effect relationship that would culminate in the achievement of the firm's strategic (financial and non-financial) objectives, especially when the components of the BSC perspectives were formulated based on the firm's vision and mission statements.In the case of supply chain management, we can formulate the following postulate:

When using the balanced scorecard as a framework for strategic alignment, if there is a significant number ofsequential,non-sequential,intra-dependentand reverse causal linkages (whether they are direct or indirect) in the relationships between supply chain management practices (SCMPs), non-financial performance measures and financial performance measures, then these SCMPs will most likely impact positively on the firm's strategic goals.

As discussed previously in this section, many authors have studied the impact of supply chain management practices on performance, but to our knowledge, none has empirically investigated the alignment with the firm's strategy based on the nature of the linkages between the BSC components. In this regards, we consider that this constitutes an interesting and original contribution of this paper.

Methodology

Unit of Analysis and Data Collection

This research was conducted on a population of 450 supply chain managers, logistics managers and purchasing managers of major industrial French firms. A convenience sample was established based on the directory of ASLOG (a French Association for Logistics). Each respondent was contacted by telephone in order to obtain their acceptance to participate in the survey and also to ensure that they possess the necessary skills and information (from a global supply chain perspective). Thereafter, electronic questionnaires were addressed to them. The

Measures

Within the framework of this study, we relied on previous measurementsdrawn from extant literature. All the variables in the modelresulted in a multi-items measure, estimated on a seven-point bipolar scale. Besides, we tested the convergent validity, the discriminant validity and the reliability of the scales used. To do this, we first conducted an exploratory factorial analysis (Principal Component Analysis or PCA) on all the items constituting the variables involved in the analysis. This was followed by a confirmatory factorial analysis.

We first checked the relevance of the PCAusing successively Bartlett's sphericity testand Kaiser-Meyer-Olkin (KMO) test, completed with MSA (Measure of Sampling Adequacy).

After a Varimax rotation, we purified the scales. Finally, using the measure of Cronbach's alpha (), we looked atthe reliability of factorsresulting from the factorial analysis.

Then, we used the structural equationmodelling(done with the software AMOS 18) to conduct a confirmatory factorial analysis. First, we checked the overall adjustment of the measurement model (by applyingat the same timeabsolute adjustment indicators of the model: 2 /d.f. (Normed 2 ), goodness of fit index (GFI), adjusted goodness of fit index (AGFI), standardized root mean squared residual (SRMR); comparison indicators: normed fit index (NFI), relative fit index (RFI); and a parsimonyindicatorof the model: consistent Akaike information criterion (CAIC)). Once the measurement model hadstabilized, we were able to estimate the reliability, the convergent validity and the discriminant validity of the constructs.

To do this, we first appliedJoreskog rhô ()-composite reliability,which, if greater than 0.7, allows to conclude that the scale is reliable-construct reliability [START_REF] Bagozzi | On the evaluation of structural equation models[END_REF].

Then, we tested the convergent validity of the constructs by verifying three conditions: the level of significance of the t-test associated with each factorial contribution (critical ratio greater than 1.96), the square of the factorial contribution of each item greater than 0.5 (in order to make sure that each indicator shares more variance with its construct than with the measurement error associated with it), and the indicator of the average variance extracted or the rhô () of convergent validity greater than 0.5.

-p. 17 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

Finally, we tested the discriminant validity of the constructs by making sure that the rhô of convergent validity of each construct was greater than the percentage of variance shared by the construct with the otherconstructs (correlation between constructs).

Exogenous variables

The measure of supplier partnership(see appendix A)was derived from a combination of measures developed within the framework of vertical alliances [through the contributions of [START_REF] Krause | Success factors in suppliers development[END_REF] and [START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF]] and scales developed within the specific framework of the SCM concept (Chen and Paulraj, 2004;[START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. The measure of the customer relationship managementwas developed on the basis of the conventional measures of this conceptsuch as proposed by Kohli and Jaworski (1990), and on the basis of scales specifically tested within the framework of the SCM concept [START_REF] Tan | Supply chain management: an empirical study of its impact on performance[END_REF][START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]Li et al., ,2006b)).For the information sharing variable, we adopted the measure developed by [START_REF] Krause | Success factors in suppliers development[END_REF], as well as by [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF].The information quality variable was adapted from [START_REF] Closs | Information technology influence on world class logistics capability[END_REF] and [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF].

In the end, the measurement model comprising the explanatory variables presents a good adjustment both in terms of absolute indicators (NC=1.423, GFI=0.905, AGFI=0.861, SRMR=0.06) and of comparison indicators (NFI=0.937, RFI=0.885). Also, the parsimony indicators of the model (CAIC) present a value lower than that of the saturated model.

Besides, all the constructs present values of Cronbach'salpha () greater than 0.8, as well as values of Joreskog'srhô () (reliability composite) also greater than 0.8.This allows us to conclude that thescales are very reliable. Furthermore, regarding the convergent validity of the scales, we observe that the t test associated with each factorial contribution is significant, that the square of the factorial contribution of each item is greaterthan 0.5 and that the average extracted variance is greater than 0.5. Finally, the rhô of the convergent validity of eachconstruct being greater than the correlation of theconstruct with the others, we were able to conclude the discriminant validity of the scales. Regardingperformance measurement, wechoseperceptual measures. On the one hand, the use of perceptual measures allows to overcome the reluctance of somerespondents to provide objective data related to performance, especially financial [START_REF] Zou | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF]. Consequently, the use of such a measure enables to minimize the "no response" phenomenon and to improve the overall return rate [START_REF] Zou | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF].

For thefinancial performance, we went for measures of profitability (commercial profitability, economic profitability and financial profitability). These measures of profitability are combined with indicators thattrack the evolution of the critical variables related to the competitive position or to the financial health of the company (traditionally used in this type of research): sales growth [START_REF] Wisner | A structural equation model of supply chain management strategies and firm performance[END_REF], average profit (Green et al.,2007), improvement of cash flow or working capital (Wisner,2003;[START_REF] Koh | The impact of supply chain management practices on performance of SMEs[END_REF]. Following the exploratory factorial analysis, we purified this scalebefore collapsing it to only one comprehensive variable.

Regardingnon-financial performance, we initially adapted the scales developed for four categories of variables. The firstcategory is related to the creation of value for the customer [START_REF] Kaplan | The balanced scorecard, measures that drive performance[END_REF][START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF]Li et al., 2006b;Green et al.,2007).The second category concerns the innovative capacity of the company [START_REF] Kaplan | The balanced scorecard, measures that drive performance[END_REF][START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]Li et al., , 2006b)).The third category is related to cost control [START_REF] Kaplan | The balanced scorecard, measures that drive performance[END_REF][START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF][START_REF] Koh | The impact of supply chain management practices on performance of SMEs[END_REF].And, the fourth category is related to the performance of the company in terms of social responsibility [START_REF] Kaplan | The balanced scorecard, measures that drive performance[END_REF], viewed from the perspective of employee satisfaction. Following the exploratory factorial analysis,ournon-financial performance indicators were decomposed into seven categories: social performance, cost control, innovation capability, dependability, responsiveness, service and productquality, and customer satisfaction(see Appendix B).

In the end, the combination of financial and non-financial indicators allows us to test the hypotheses on eight categories of performance measures by introducing the possibility of a mediating role of the non-financial performance measuresbetween SCMPs and financial performance. To our knowledge, no similar study in extent literature has mobilized such a wide variety of performance variables. Several control variables that could affect the firm's performance were also taken into consideration in our study. We thus integrated into the research model four categories of variables in order to avoid any excessive interpretation in relation to the presence of these uncontrolled active factors and also to test their explanatory power. The first control variable is relative to the size of the company and is measured by the turnover. The second concerns the business sector and is integrated in the form of dummy variables, which assure that the company belongs to one of seven industrial sectors concerned by our study (machines and mechanical materials, electrical and electronic materials, automobile, aeronautical materials, rubber and plastic materials, computer hardware, and other manufacturing industries). The third, which is also integrated in the form of a dummy variable, is relative to the function of the respondent. Finally, the fourth control variable considers the complexity of the supply chain [START_REF] Bozarth | The impact of supply chain complexity on manufacturing plant performance[END_REF], which is taken into account by the integration of two variables measured respectively by the number of customers and the number of products. For each of the seven models presented, we compared the quality of adjustment obtained with and without the integration of these control variables. In all the models, these control variables do not show any significant influence. Besides, their integration contributes to lowering the quality of adjustment of the models. This is why the models integrating the control variables are not presented.

Hypothesis Testing

To test our research hypotheses, we used the AMOS 18 software that is based on the structural equation technique. Considering the good results of the measurement model, we used aggregated scores to measure the latent constructs, and this allowed to reduce the complexity of the model, as well as the specification problem [START_REF] Calantone | Controllable factors of new product success: a cross-national comparison[END_REF].

Though our hypotheses have been formulated in a generic manner as shown in Figure 1, we want to study independently the influence of each of the constitutiveSCMP on each of the shortlistedcomponents of performance. Moreover, we alsointend to consider the possible mediating role of certain SCMPsin the relationship between SCMPs and performance, as well as the possible mediating role of the non-financial performance in the relationship between SCMPs and financial performance. In this perspectivewe tested, for eachperformance variable, the impact of the four explanatory variables identified in several successive models, -p. 20 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: including each time one of the sevennon-financial performance variables and the financial performance variable. This enables to identify the direct and indirect effects of the SCMPs on financial and non-financial performance.

In order to develop a framework that will be used to validate the postulate that we formulated in the section on literature review, we have grouped the balanced scorecard components(in Table 2) into three categories (see Figure 2). Starting from the financial perspective at the top, we have the financial performance measure which constitutes a strategic objective. Then, we have the non-financial performance measures with customer satisfaction and quality of products constituting strategic objectives at the customer perspective level, while four non-financial measures (responsiveness, dependability, cost control and innovation) constitute operational objectives at the internal processes perspective level, and the last non-financial measure (employee satisfaction) constitute an operational objective at the learning and growth perspective level. As it is recommended in structural equations, we compared, for each performance variable considered, several alternative models in order to determinethe model that would allowthe best adjustment. For the sake of conciseness, we report only the models leading to the best adjustment.

-p. 22 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

Results and discussions

We will first use the results of the structural equation modelling to discuss the direct and indirect impacts of SCMPs on performance measures. Then, we will discuss the nature of linkages by combining these direct and indirect impacts with the sequential, non-sequential and intra-dependent linkages in the BSC framework.

Our results show that SCMPs actually impact on the performance of the organization to varying degrees, both directly and indirectly. All the models show a good adjustment from the point of view of absolute indicators (NC < 2, GFI > 0.95, AGFI > 0.945 and SRMR < 0.065 for all the models, and SRMR < 0.05 for 5 of the 7 models presented), as well as from the point of view of comparison indicators (NFI > 0.9 for all the models, NFI > 0.95 for 5 of the 7 models presented and RFI > 0.85 for 6 of the 7 models presented). They also show a good adjustment from the point of view of parsimony indicators (the values of CAIC are systematically lower than the values of the saturated model). Table 4 summarizes the direct and indirect effects of the SCMP on performance. The numerical value of the indirect impact is obtaining by subtracting the direct impact value from the total value. The primary objective in this paper is to investigate, using the balanced scorecard strategy map framework, the linkages between supply chain management practices (SCMPs) and components of the BSC perspectives were formulated based on the firm's vision and mission statements.

Conclusion

By adopting a multidimensional approach, this paperhas succeeded in empiricallyconfirming some of the relationships betweensupply chain management practices(SCMP) and performance, which have been reported in extant literature in a dispersed manner. It also discussed some relationships which were not observed as expected (according to the findings of previous authors).In other words, it aimed to contribute to broadening the awareness of top managers looking for ways to improve the performance of their supply chains.

Going beyond the confirmation of some of the direct and indirectrelationships that arealready established by other authors, wehavesucceeded in using the balanced scorecard strategy map approach to empirically demonstrate how supply chain management practices can be aligned with strategic objectives through a multitude of different types of linkages.

This constitutes the major contribution of this paper. Our empirically built strategy map framework would enable operations and supply chain managers to constantly check the alignment of their supply chain management initiatives with the strategic goals of the company. Also, the BSC framework that we propose can be used by researchers to investigate causal linkages between intangible and tangible assets.

However, we acknowledge and admit the fact that the practical validation of this postulate will depend on the business characteristics of a firm. Based on the review of extant literature, [START_REF] Hsu | The impacts of supply chain management systems on information sharing and integrated-performance[END_REF] state that information exchange encompasses different types of information (supplier, customer, product, manufacturing procedure, transportation, inventory, sales and market, competition, supply chain processes and performance related information). Therefore, performance outcomes would definitely be different depending on the type of information that is shared. For example, sharing sales and market information would improve responsiveness to customers, while sharing inventory and transportation information would primarily enable to reduce cost and would secondarily improve responsiveness. By conducting a simulation study, [START_REF] Schmidt | Information sharing versus order aggregation strategies in supply chains[END_REF] showed how sharing aggregated order data contribute to reducing safety stocks and inventories levels. Furthermore, Li et al. (2006a) note that the impact of Vol. 26, N°5

information sharing on supply chain performance largely depends on demand patterns, the supply chain structure and the type of information (transactional, operational and strategic) shared. It follows that the impact of information sharing could be direct, indirect or inexistent depending on certain factors imbedded either in the value system or in its environment.

Therefore, for the practical validation of our postulate, a case study research method might enable to have a detail description and investigation of a specific situation as done by [START_REF] Chang | Using the balanced scorecard on supply chain integration performance: a case study of service businesses[END_REF].

Putting aside the above comment on the research method that we used, this paper has naturally some limitations that constitute avenues for future research. The first limitation is related to the sample chosen to test our hypotheses. This was extracted from the database of ASLOG (a French Association for Logistics), which certainly enabled us to reach respondents who have some knowledge of the concepts that we discussed, but which however limits the external validity of our study and the possibility of extending the conclusions to all firms.

The second limitationhas to do with the existence of other variables, which are not considered in this study, but which could influence the performance of the company and play a mediating role in the relation between SCMPs and performance. This is the case of methods of resolution of conflicts between supply chain partners [START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF]or the existence of resistance strategies [START_REF] Lapassouse | Comportement stratégique du distributeur industriel: différenciation et résistance[END_REF] within the supply chain. For reasons related to a search for parsimony of the tested model and to a limited size of the administered questionnaire, we were not able to consider these variables. Also, we argue that the linkages between supply chain management practices and firm performance would depend on certain contextual variables such as business sector, market uncertainty, nature of products and services, and the length of the supply chain, as well as on inter-organizational variables such as cultural closeness, power imbalance, level of trust and divergence of strategic goals between supply chain partners. The inclusion of one or more of these variables as mediating factors will definitely constitute a basis for further research and would enable to develop balanced scorecard strategy maps for different supply chain environments.

  -p. 10 / 44-BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

  -p. 11 / 44-BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

  -p. 13 / 44-BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

  14 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

  -p. 15 / 44-BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

  -p. 16 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C], Vol. 26, N°5 450 managers contacted enabled to validate and process 91 questionnaires. This represents a return rate of 20.2%.

  Performance variables -p. 18 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],Vol. 26, N°5

  Control variables -p. 19 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],Vol. 26, N°5

  a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],Vol. 26, N°5

  Finally, information sharing, information quality, supplier partnership and customer orientation are the supply chain management practices at the internal process perspective level. Examples of the eight types of linkages are shown in Figure 2. -p. 21 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],Vol. 26, N°5

Figure 2

 2 Figure 2 will be used to study how the inter-and intra-linkages between the components of the four BSC perspectives fit into the eight types of linkages proposed in the section on literature review.

  -p. 33 / 44-BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Table 1 Summary

 1

	of supply chain management practices (SCMP) in extant literature
	Authors	Supply Chain Management Practices
	Shin et al. (2000)	Supplier base reduction, long-term supplier-buyer relationships,
		Quality focus in selecting suppliers, and supplier involved product
		development.

Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

	. It follows
	-p. 8 / 44-
	BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance:
	a balanced scorecard strategy map perspective", Vol. 26, N°5

Table 2

 2

	Vol. 26, N°5

-p. 12 / 44-BRULHART F., OKONGWU U.,

MONCEF B. (2015)

, "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Table 3

 3 Types of linkages in a balanced scorecard

		Direct	Indirect
		DSL	ISL
		Linkages where a component of one	Linkages where a component of one BSC level
	Sequential	BSC level has a direct upward cause-	has an upward causal relationship with a
		and-effect relationship with a	component of the immediate level, but via another
		component of the immediate level.	component in any level.
		DNSL	INSL
		Linkages where a component of one	Linkages where a component of one BSC level
	Non-sequential	BSC level has a direct upward cause-and-effect relationship with a	has an upward cause-and-effect relationship with a component of any other level beyond the
		component of any other level beyond	immediate level, but via another component in any
		the immediate level.	level.

Table 4 :

 4 Standardized direct and total effects of SCMP on performance

		Model 1	Model 2	Model 3	Model 4	Model 5	Model 6	Model 7
	Non-financial performance	Employee satisfaction ___________	Cost control ___________	Innovation capability ___________	Delivery dependability ___________	Responsiveness ____________	Quality of products ___________	Customer satisfaction ___________
		Direct Total	Direct Total	Direct Total	Direct Total	Direct	Total	Direct Total	Direct Total
	H1a Information sharing	0	0.18	0	0.12	0	0.16	0	0.05	0	0.16	0.27	0.27	0	0.21
	H2a Information quality	0	0.17	0	0.16	0.20	0.22	0	0.16	0.18	0.20	0	0	0	0.15
	H3a Supplier partnership	0.41	0.52	0.43	0.49	0	0.07	0.48	0.48	0	0.07	0	0	0.33	0.46
	H4a Customer relationship	0.33	0.33	0.17	0.17	0.22	0.22	0	0	0.24	0.24	0	0	0.42	0.42
	Financial performance	Financial	Financial	Financial	Financial	Financial	Financial	Financial
		___________	___________	___________	___________	____________	___________	___________
		Direct Total	Direct Total	Direct Total	Direct Total	Direct	Total	Direct Total	Direct Total
	H1b Information sharing	0	0.08	0	0.12	0	0.14	0	0.11	0	0.12	0	0.18	0	0.10
	H2b Information quality	0	0.08	0	0.09	0	0.15	0	0.08	0	0.11	0	0.11	0	0.11
	H3b Supplier partnership	0	0.25	0	0.27	0.21	0.29	0	0.24	0.27	0.34	0.26	0.32	0.17	0.34
	H4b Customer relationship	0	0.15	0.17	0.25	0.17	0.23	0.23	0.23	0.22	0.22	0.24	0.24	0	0.16

BRULHART F., OKONGWU U.,MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],Vol. 26, N°5

-p. 34 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

performance measures (both financial and non-financial) which contribute to achieving the firm's performance objectives. But, we will first discuss the validation of our hypotheses individually before using the results of the structural equation modelling to discuss the paper's research objective, which will enable to validate the research postulate.

The seven models of our structural equation modelling (the results of which are summarized in appendix C) show not only the direct relationships between SCMPs and financial performance, but also the interplay between non-financial and financial measures.

Employee satisfaction, cost control, innovation capability, delivery dependability, product quality and customer satisfaction impact on financial performance in models 1, 2, 3, 4, 6 and 7 respectively.In order to visualize all the relationships, a graphical representation of the seven models is shown in Figure 3.

-p. 24 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5

Impact of information sharing on performance

Regarding information sharing, our results show that it has a direct impact only on one non-financial performance measure(serviceand product quality) and none on financial performance. The indirect impact of this variable (information sharing) on the other nonfinancial performance measures, as well as on financial performance could be explained by its influence on customer relationship. This indirect impact could be further explained by the fact that information sharing also acts on supplier partnership through its action on information quality. Based on this indirect impact on all the financial and non-financial performance measures (see Table 4), we can claim the validation of hypotheses H1a and H1b.Our results confirm and enrich the contributions of [START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF].

Impact of information quality on performance

In Table 4 we can see thatinformation quality has a direct impact only on two non-financial performance measures (innovation capability and responsiveness) and none on financial performance. Here again, the effects on the other non-financial performance measures and on all the financial performance measures are indirect. This indirect effect could be explained by its influence on supplier partnership. Giventhedirect and indirect impacts on almost all the non-financial performance measures, as well as the indirect impact on all the financial measures (see Table 4), we claim the validation of hypotheses H2a and H2b.However, this hypothesis is not validated as regards the impact of information quality on service and product quality.Generally speaking, our results confirm and enrich the contribution of [START_REF] Mohr | Characteristics of partnership success: partnership attributes, communication behaviour and conflict resolution techniques[END_REF].

Impact of supplier partnership on performance

In 4 (models 1, 2, 4, 7) of the 7 models presented, we observe a significant and strong direct positive impact on non-financial performance (employeesatisfaction, cost control, delivery dependability and customer satisfaction (see Table4). Besides, in two of the three models left, supplier partnership has an indirect impact on non-financial performance (innovation capability and responsiveness) through its action on customer relationship. In essence, it is only service and product quality that is not impacted by supplier partnership. Furthermore, in 4 (models 3, 5, 6 and 7) of the 7 models presented, supplier partnership has a direct impact on financial performance. Also, in all the models presented, as well as through the non-financial performance measures in models 1, 2, 4 and 7, it impacts indirectly on financial performance through its influence on customer relationship.These observations lead to the validation of hypotheses H3a and H3b.

Our results confirm the contributions of [START_REF] Tan | Supply chain management, supplier performance and firm performance[END_REF] and Chen and Paulraj (2004) who argue that the establishment of a long-term relationship with suppliers improves financial performance and the creation of value for the shareholder. They also confirm the contributions of [START_REF] Tracey | Empirical analysis of supplier selection and involvement, customer satisfaction and firm performance[END_REF], who claim that supplier partnership impacts positively on delivery dependability, timeliness and customer satisfaction, the contributions of Li et al. (2006b) who established the positive impact on responsiveness, as well as the contributions of Cetindamar and Ulusoy (2008) who observed that partnership between companies impacts on their innovation performance.

However, just as in the case of information quality, H3a is not validated as regards the impact of supplier partnership on service and product quality. This is not totally surprising since partnership with suppliers could entail collaboration in many diverse areas such as product development, joint planning, inventory management and lead time reduction. If some authors (Hoegl and Wagner, 2005) have reported the positive impact of supplier partnership on service and product quality in the first area (product development) where there is early involvement of the supplier in new product development, there is no evidence of its impact in the other areas mentioned above.

Impact of customer relationship on performance

In 5 (models 1, 2, 3, 5 and 7) of the 7 models, as can be seen in Table4, we observe a significant and strong direct positive impact on five non-financial performance measures (employeesatisfaction, cost control, innovation capability, responsiveness and customer satisfaction). Though we do not observe any direct or indirect effect on two non-financial performance measures(delivery dependability and service & product quality),we can -p. 26 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5 nevertheless conclude that H4a is validated in almost all the cases. Hypothesis H4b is also validated since there is not only a direct impact on financial performance in 5 models (2, 3, 4, 5 and 6), but also an indirect impact in 4 models (1, 2, 3 and 7) through its influence on nonfinancial performance measures (employeesatisfaction, cost control, innovation capability and customer satisfaction). Our results not only confirm contributionsof [START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF] and Zhu and Nakata (2007), but also enrich them by extending the scope to a wider spectrum of non-financial performance measures.Moreover, our results are consistent with the contributions of [START_REF] Chen | Towards a theory of supply chain management: the constructs and measurements[END_REF] that show the positive role of integratingthe customer (into the value chain) on responsiveness and customer service level.

We do not observe any direct or indirect impact of customer relationship on service and product quality. A possible explanation of the non-existence of an impact could come from the very broad definition of customer relationship as "an array of practices that are employed for the purpose of managing customer complaints, building long-term relations with customers, and improving customer satisfaction" [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF]. Therefore, if our respondents understood it as practices geared towards managing customer complaints, then its impact would rather be on responsiveness, as confirmed by our results. This is especially true given that responsiveness is defined as "the ability to minimize the time it takes to cater to customer needs by processing and solving their complaints…" [START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF]. If however, our respondents looked at customer relationship as building long-term relations with customers, then a more appropriate terminology could be customer integration. In this case, [START_REF] Flynn | The impact of supply chain integration on performance: a contingency and configuration approach[END_REF] argue that it has an impact on product quality. We note also that the absence of a link could partly be due to the fact that after purification, we dropped the question that refers specifically to a follow-up feedback on quality of products and services, with the customers. Also, our results do not show any direct or indirect impact of customer relationship on delivery dependability. In total disagreement with the contributions of Li et al. (2006b) and Green et al. (2007), this result is more surprising given the fact that delivery dependability is a typical logistic performance measure. Once again, this divergence could have resulted from the various definitions used in formulating survey questions. For example, there are two dimensions to fulfilling a customer's order: (1) the ability to minimize the time between receipt and delivery of the order, and (2) the ability to deliver on or before the promised due Vol. 26, N°5 date. [START_REF] Vickery | The effect of an integrative supply chain strategy on customer service and financial performance: an analysis of direct versus indirect relationships[END_REF] referred to the former as delivery speed and to the latter as delivery dependability. While [START_REF] Li | Development and validation of a measurement instrument for studying supply chain management practices[END_REF] kept only to the dependability dimension, we lumped together both speed and dependability.

Balanced scorecard linkages leading to the achievement of financial objectives

Having validated the impact of SCMPs on both financial and non-financial performance, we will now use our proposed balanced scorecard linkage model (see Table 3) to discuss the paths through which the eight types of linkages (derived from the results of the structural equation modelling and presented in Table 5) could lead to the achievement of the firm's performance objectives. Given that in the balanced scorecard strategy map framework, the financial perspective is the BSC level that leads directly to the achievement of the firm's strategic goals, we will discuss the eight types of linkages with respect to the finance performance. With reference to the BSC framework, we will refer to the learning and growth perspective as level 1, the internal process perspective as level 2, the customer perspective as level 3 and the finance perspective as level 4. Firstly, based on our research construct in Figure 2 and the BSC linkages in Table 5, it can be seen that out of the two direct sequential linkages (DSL) and the six direct non-sequential linkages (DNSL) that lead to finance performance, two are at level 3 (customer satisfaction and product quality), five are at level 2 (two SCMPs -supplier partnership and customer relationship; and three operational non-financial performance measuresinnovation capability, cost control and delivery dependability) and one is at level 1 (employee satisfaction). It follows that the financial objectives of a firm cannot be achieved only through sequential linkages as initially assumed by Kaplan andNorton (2004a, 2006) and tested by [START_REF] Chareonsuk | Intangible asset management framework: an empirical evidence[END_REF], but also through non-sequential linkages as argued by other authors such as [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF] and Oriot and Misiaszek (2004) and tested by [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] and [START_REF] Bento | Validating cause-and-effect relationships in the balanced scorecard[END_REF]. We observe that even though they did not use the BSC framework, some other authors have report results that are in line with our results. For example, [START_REF] Thornhill | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] found a positive and significant relationship between innovation (a BSC level 2 component) and revenue growth especially in high technology firms. [START_REF] Waddock | The corporate social performance-financial link[END_REF] argued that a positive consumer perception of service and product quality would likely enable firms to achieve increased sales and eventually improve profitability.

Extending this argument, we can suggest that high delivery dependability and product innovation will not only increase the loyalty of existing customers, but will also attract new customers, thereby leading to sales growth and eventually higher return on sales. Based on marketing theories, [START_REF] Rust | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] suggest that customer satisfaction implies lower marketing costs, less price elasticity, and higher customer loyalty, which in turn lead to improvements in financial performance measures such as sales revenue and market share.

Secondly, the achievement of the firm's financial objectives (and consequently its strategic goals) is reinforced by the direct sequential impact of three BSC level 2 components (information sharing, supplier partnership and customer relationship) on two level 3 components (product quality and customer satisfaction), which in turn impact directly on finance performance as mentioned above.

Thirdly, Table 5 shows so many (seventeen) indirect non-sequential linkages (INSL) that lead to the achievement of financial performance.We note that sequential linkages are imbedded in most of these INSLs and this is in line with the initial assumption by Kaplan andNorton (2004a, 2006) and as tested by [START_REF] Chareonsuk | Intangible asset management framework: an empirical evidence[END_REF]. Also, all these INSLs start with information sharing and therefore deserve to be discussed. We had earlier mentioned that our two hypotheses on the impact of information sharing on performance (H1a and H1b) are only partially validated. The possible inexistence of a direct impact was implied by Ibrahim and Ogunyemi (2012), who having observed that supply chain linkages have more impact on performance than information sharing, noted that what matters is not what you know but rather what you do with that knowledge. We could deduce from this that the impact of information sharing will depend on the quality and use of the information shared. This could explain why eleven of the seventeen INSLs lead to financial performance through the direct impact of information sharing on information quality. Five of the remaining six INSLs lead to financial performance through the direct impact of information sharing on customer relationship. Though it is generally believed that sharing as much information as possible would increase benefits, [START_REF] Yu | Evaluating the cross-efficiency of information sharing in supply chains[END_REF] argue that the most efficient scenario is sharing demand information. If we assume that managing customer relationship includes sharing demand information, then, the argument of [START_REF] Yu | Evaluating the cross-efficiency of information sharing in supply chains[END_REF] is in line with our results where information sharing impacts on financial performance through customer relationship.

Fourthly, the three indirect sequential linkages (ISL) that are shown in Table 5 lead to the achievement of only customer satisfaction through various SCMPs. But since customer satisfaction has a direct impact on financial performance, we can assume that these three ISLs would lead to financial performance.

-p. 30 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective", Journal of Manufacturing Technology Management [CNRS 4; HCERES C],

Vol. 26, N°5 Fifthly, in line with the argument developed by [START_REF] Nørreklit | The balance on the balanced scorecarda critical analysis of some of its assumptions[END_REF], Oriot and Misiaszek (2004), [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF] and [START_REF] Bento | Validating cause-and-effect relationships in the balanced scorecard[END_REF], that BSC linkages are rather interdependent than sequentially causal, Table 5 shows many direct intra-dependent linkages (DIDL) and indirect intra-dependent linkages (IIDL). With the exception of five of them, which concern one and the same non-financial performance measure (responsibility), all the DIDLs and IIDLs can be assumed to lead to the achievement of financial performance since they are imbedded in the INSLs. Based on the two DIDLs and three IIDLs (concerning responsibility) that do not lead to financial performance, we argue that some SCMPs could impact on non-financial performance measures without ultimately leading to the achievement of the firm's financial objectives.

Finally, Table 5 shows two direct reverse linkages (DRL) and three indirect reverse linkages (IRL). Based on Kaplan andNorton's (2004a, 2006) initial assumption that the firm's financial objectives can only be achieved through upward sequential causal linkages, one would expect that a reverse linkage in the BSC framework would not lead to financial performance. However, given that employee satisfaction (a component of BSC level 1) has a direct non-sequential impact on finance performance, it can be argued that the two DRLs and three IRLs also lead to the achievement of the firm's financial performance. We note that the direct impact of a BSC level 1 component on a level 4 component has already been tested but not confirmed by [START_REF] Chareonsuk | Intangible asset management framework: an empirical evidence[END_REF].

Though interplays in a balanced scorecard framework between intangible assets (nonfinancial) and tangible assets(financial)have been investigated in extant literature [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF][START_REF] Cohen | Performance parameters interrelations from a balanced scorecard perspective: an analysis of Greek companies[END_REF][START_REF] Chareonsuk | Intangible asset management framework: an empirical evidence[END_REF][START_REF] Bento | Validating cause-and-effect relationships in the balanced scorecard[END_REF], this paper goes a step further to empirically demonstrate that financial performance can be achieved through many different types of linkages: direct sequential, direct non-sequential, indirect sequential, indirect non-sequential, direct intra-dependent, indirect intra-dependent and even reverse linkages. This can be considered a major contribution.

Figure 4 summarises all the paths that link learning& growth perspective and internal process perspective (supply chain management practices and some operational non-financial performance measures) to the customer and financial perspectives(customer satisfaction, product quality and financial performance), which constitute a firm's strategic objectives.

-p. 31 / 44-BRULHART F., OKONGWU U., MONCEF B. (2015), "Causal linkages between supply chain management practices and performance: As discussed in the section on Literature review, BSCs contain both generic measures that are common across organisations and unique measures that are tailored to the firm's competitive strategy. Based on the observation that a signification stream of literature provides evidence that even when managers collect and track unique measures, they still place primary reliance on traditional generic measures [START_REF] Bryant | Causal linkages between supply chain management practices and performance: a balanced scorecard strategy map perspective[END_REF], we can argue (by having a close look at Figure 4) that this paper has, at least from a theoretical standpoint, successfully demonstrated that the four BSC perspectives have a multitude of cause-and-effect linkages that would culminate in the achievement of the firm's strategic (financial and non-financial) objectives. This validates our postulate which states that when using the balanced scorecard as a framework for strategic alignment,if there is a significant number of sequential, nonsequential, intra-dependent and reverse causal linkages (whether they are direct or indirect) in the relationships between supply chain management practices (SCMPs), non-financial performance measures and financial performance measures, then these SCMPs will most likely impact positively on the firm's strategic goals.This will especially be true if the