Access the full text.
Sign up today, get DeepDyve free for 14 days.
R. Almqvist (2004)
Icons of New Public Management : four studies on competition, contracts and control
R. Kaplan, D. Norton (1996)
Using the balanced scorecard as a strategic management systemHarvard Business Review, 74
Ulf Johanson, J. Mouritsen (2005)
Managing the person: Human Resource Costing and Accounting, Intellectual Capital and Health Statements
R. Kaplan, D. Norton (1993)
PUTTING THE BALANCED SCORECARD TO WORKHarvard Business Review, 71
J. Wallander (1999)
Budgeting — an unnecessary evilScandinavian Journal of Management, 15
R. Kaplan, D. Norton (2004)
Information ResourcesResearch-Technology Management, 47
R. Kaplan, D. Norton (2000)
The strategy-focused organizationStrategy & Leadership, 29
K. Lukka (1998)
Total accounting in action: reflections on sten Jönsson’s Accounting for ImprovementAccounting Organizations and Society, 23
C. Hood (1991)
A PUBLIC MANAGEMENT FOR ALL SEASONSPublic Administration, 69
J. Guthrie, T. Carlin, Kittiya Yongvanich (2004)
MACQUARIE GRADUATE SCHOOL OF MANAGEMENT MGSM WORKING PAPERS IN MANAGEMENT "Public Sector Performance Reporting: The Intellectual Capital Question?"
Nils Brunsson (2002)
The Organization Of Hypocrisy
J. Mouritsen, A.J.G.M. Bekke (1999)
A space for time: accounting and Time Based Management in a high technology company☆Management Accounting Research, 10
J. March, Johan Olson (1983)
Organizing Political Life: What Administrative Reorganization Tells Us about GovernmentAmerican Political Science Review, 77
M. Skoog (2003)
Visualizing value creation through the management control of intangiblesJournal of Intellectual Capital, 4
Hans Rämö (1999)
An Aristotelian Human Time-Space ManifoldTime & Society, 8
D. Mcgregor (1960)
The Human Side of Enterprise
J. Mouritsen, S. Thorbjørnsen, P. Bukh, M. Johansen (2004)
Intellectual capital and new public management: Reintroducing enterpriseThe Learning Organization, 11
Eric Flamholtz (1985)
Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.
Y. Chan (2004)
Performance measurement and adoption of balanced scorecardsInternational Journal of Public Sector Management, 17
R. Kaplan, D. Norton (1998)
The Balanced ScorecardTechnometrics, 40
Ulf Johanson, M. Mårtensson, M. Skoog (2001)
Mobilizing change through the management control of intangiblesAccounting Organizations and Society, 26
Åge Johnsen (2001)
Balanced scorecard: theoretical perspectives and public management implicationsManagerial Auditing Journal, 16
Richard Normann, R. Ramírez (1993)
From value chain to value constellation: designing interactive strategy.Harvard business review, 71 4
Christian Ax, Trond Bjørnenak (2005)
Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in SwedenManagement Accounting Research, 16
Kjell Elefalk (2001)
The Balanced Scorecard of the Swedish Police Service: 7000 officers in total quality management projectTotal Quality Management, 12
Ulf Johanson, Matti Skoog (2001)
Att mäta och styra verksamheten: modeller med fokus på icke-materiella resurser
Nils Brunsson (1998)
Reform as routine
Barbara Czarniawska, B. Joerges (1996)
Travels of ideas.
R. Ramírez (1999)
Value co-production: intellectual origins and implications for practice and researchStrategic Management Journal, 20
L. Parker (1979)
Divisional performance measurement: beyond an exclusive profit testAccounting and Business Research, 9
C. Tennant, Murat Tanoren (2005)
Performance management in SMEs: a Balanced Scorecard perspectiveInternational Journal of Business Performance Management, 7
R. McAdam (2000)
Quality models in an SME contextInternational Journal of Quality & Reliability Management, 17
J. Fabian (1990)
Power and performance
B. Marr, J. Spender (2004)
Measuring knowledge assets – implications of the knowledge economy for performance measurementMeasuring Business Excellence, 8
C. Hood (1995)
The “new public management” in the 1980s: Variations on a themeAccounting Organizations and Society, 20
M. Covaleski, M. Dirsmith (1981)
MBO and goal directedness in a hospital context.Academy of management review. Academy of Management, 6 3
T. Carlin, Kittiya Yongvanich, James Guthrie (2005)
Public Sector Performance Reporting: The Intellectual Capital Question?Public Economics: Miscellaneous Issues eJournal
D. Dinesh, E. Palmer (1998)
Management by objectives and the Balanced Scorecard: will Rome fall again?Management Decision, 36
Sven Modell (2004)
Performance Measurement Myths in the Public Sector: A Research NoteWiley-Blackwell: Financial Accountability & Management in Governments
M. Skoog (2003)
Intangibles and the transformation of management control systems : five studies on the changing character of management control systems in Swedish organisations
R. Almqvist, O. Högberg (2003)
A kaleidocopic inquiry of organizational reforms : the district council reform in the city of Stockholm, 7
P. Quattrone, T. Hopper (2005)
A 'time' space odyssey': Management control systems in two multinational organisationsAccounting Organizations and Society, 30
John Meyer, Brian Rowan (1977)
Institutionalized Organizations: Formal Structure as Myth and CeremonyAmerican Journal of Sociology, 83
M. Epstein, J. Manzoni (1998)
Implementing corporate strategy:: From Tableaux de Bord to balanced scorecardsEuropean Management Journal, 16
A. Papalexandris, G. Ioannou, G. Prastacos (2004)
Implementing the Balanced Scorecard in Greece: a Software Firm's ExperienceLong Range Planning, 37
Eric Flamholtz (1999)
Human Resource Accounting: Advances in Concepts, Methods and Applications
G. Speckbacher, J. Bischof, T. Pfeiffer (2003)
A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking CountriesERPN: Industrial Organization (Topic)
B. Marr, C. Adams (2004)
The balanced scorecard and intangible assets: similar ideas, unaligned conceptsMeasuring Business Excellence, 8
Lars-Goan Aidemark (2001)
The Meaning of Balanced Scorecards in the Health Care OrganisationFinancial Accountability and Management, 17
N. Andersen, Asmund Born (2001)
Kærlighed og omstilling: Italesættelsen af den offentligt ansatte
Karl-Erik Sveiby, T. Lloyd (1989)
Managing Knowhow: Add Value...by Valuing Creativity
Magnus Kald, Fredrik Nilsson (2000)
Performance measurement at Nordic companiesEuropean Management Journal, 18
P. Bukh, T. Malmi (2005)
Re-examining the cause-and-effect principle of the Balanced Scorecard *
Hanne Nørreklit (2000)
The Balance on the Balanced Scorecard: A Critical Analysis of Some of Its AssumptionsManagement Accounting Research, 11
R. Almqvist (2001)
‘Management by Contract’: A Study of Programmatic and Technological AspectsPublic Administration, 79
M. Hudson, A. Smart, M. Bourne (2001)
Theory and practice in SME performance measurement systemsInternational Journal of Operations & Production Management, 21
Hanne Nørreklit (2003)
The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced ScorecardAccounting Organizations and Society, 28
A. Antonovsky (1987)
Unraveling the mystery of health: how people manage stress and stay well
Ulf Johanson, M. Mårtensson, M. Skoog (2001)
Measuring to understand intangible performance driversEuropean Accounting Review, 10
T. Johnson, R. Kaplan (1987)
Relevance Lost: The Rise and Fall of Management Accounting
Stella Mooraj, D. Oyón, Didier Hostettler (1999)
The Balanced Scorecard: a Necessary Good or an Unnecessary EvilEuropean Management Journal, 17
H. Johnson (1992)
Relevance Regained: From Top-down Control to Bottom-up Empowerment
Purpose – The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach – The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects. Findings – After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas. Research limitations/implications – The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model. Practical implications – The paper is motivated by an overall high rate of implementation failure in various practical settings. Originality/value – Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Nov 1, 2006
Keywords: Balanced scorecard; Control
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.