Balanced Scorecard's Interpretative Variability and Organizational Change

@inproceedings{Braam2012BalancedSI,
  title={Balanced Scorecard's Interpretative Variability and Organizational Change},
  author={Geert Braam},
  year={2012}
}
The Balanced Scorecard (BSC) is a strategic management system that aims to clarify strategy and to translate it into action (Kaplan and Norton, 1992, 1996 and 2001, 2004, 2006; Kaplan, 2010). It is widely used by organizations as a tool to assess and manage their companies’ performance. In their past studies, Kaplan and Norton have emphasized the need for companies to align the BSC with their strategy in order to reach maximum benefits. However, in contrast with technical innovations, which… 
Perceived Benefits of Balanced Scorecard Implementation: Some Preliminary Evidence
Since its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both academics and practitioners. In the ‘official’ practitioner-oriented literature the BSC’s
Interpretation and Use of the Balanced Scorecard in Denmark: Evidence from Suppliers and Users of the Concept
This paper examines how the Balanced Scorecard (BSC) has been interpreted and used in Denmark. Drawing on interviews with suppliers and users of the BSC, the paper shows how these different actors
SECTION 1. Macroeconomic processes and regional economies management
The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature
Perceived Problems Associated with the Implementation of the Balanced Scorecard: Evidence from Scandinavia
The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature
Performance Measurement of Management System Standards Using the Balanced Scorecard
Management system standards (MSS), such as ISO standards, TQM, etc. are widely-used standards adopted by millions of organizations worldwide. It is still an unclear question whether these standards
An Investigation of the Performance Measurement System and the Employees’ Performance Appraisal: Case Study of Abu Dhabi Police
Organizations in the public sector have adapted their performance measurement and appraisal systems in line with calls in New Public Management literature (NPM). In the United Arab Emirates (UAE),
The Balanced Scorecard: Fashion or Virus?
The Balanced Scorecard (BSC) is a one of the most popular and contagious management ideas of our time. In previous research the diffusion and institutionalization of the BSC has been viewed through
The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis
The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use
Diffusion of management accounting innovations: a virus perspective
Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of
A Virus Perspective on Management Accounting Innovations
The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of
...
...

References

SHOWING 1-10 OF 68 REFERENCES
BALANCED SCORECARDS IN FINNISH COMPANIES: A RESEARCH NOTE
Abstract The balanced scorecard (BSC) seems to be the latest management fashion to sweep the organizational world. Despite its apparent popularity, we have only limited systematic, research-based
The strategy-focused organization
In 1996, Robert Kaplan and David Norton introduced the Balanced Scorecard performance measurement method, which included not only traditional financial measures but also such qualitative measures as
Conceptual Foundations of the Balanced Scorecard
David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance
The reception pattern of the balanced scorecard: accounting for interpretative viability
‘The role of fads and fashions in shaping management accounting practices in contemporary organizations requires further inquiry’ (Malmi, T. (1999). Activity based costing diffusion across
Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance
TLDR
Empirically, it is found that the sources of performance derived from the BSC are primarily of three types: a better translation of the strategy into operational terms, the fact that strategising becomes a continuous process, and the greater alignment of various processes, services, competencies and units of an organisation.
The balanced scorecard in The Netherlands: An analysis of its evolution using print‐media indicators
Purpose – The purpose of this paper is to better understand the production and diffusion of the balanced scorecard (BSC) by analyzing the reception pattern of the BSC in The
The Balance on the Balanced Scorecard: A Critical Analysis of Some of Its Assumptions
In recent years academic scholars have given increasing attention to the importance of strategic measurement systems including both non-financial and financial measures. One of the approaches adopted
Alignment: Using the Balanced Scorecard to Create Corporate Synergies
ov R The Bal M ie sequels are rarely as good as the original. So it is with Alignment by obert Kaplan and David Norton, the fourth book in a series that started with anced Scorecard a decade ago. The
For which purposes do managers use the balanced scorecard
...
...