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The balanced scorecard: subjects, concept and objects – a commentary

The balanced scorecard: subjects, concept and objects – a commentary Purpose – By observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work. Design/methodology/approach – The paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored. Findings – The ways in which managers (dis‐)connect the BSC objects and concept are everything but benign. Much more could be known about the BSC, by studying both how these relationships are crafted in practice, and how the relationships crafted are influenced by the texts by which the BSC is known. Research limitations/implications – The paper offers a new way of framing research of popular management conceptualizations, by separating them in terms of conceptual ideas and representational objects. It offers a starting point for researching, what managers do with the BSC, and for researching what it is that works for the balanced scorecard. Originality/value – The paper frames a quadrant approach. It distinguishes the BSC in terms of its conceptual narrative, its artefact object representation, users’ conceptual expectations and object mobilization. These four dimensions can assist researchers in finding ways to assess the impact of popular management concepts. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

The balanced scorecard: subjects, concept and objects – a commentary

Niels Dechow
Journal of Accounting & Organizational Change , Volume 8 (4): 17 – Oct 26, 2012
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Publisher
Emerald Publishing
Copyright
Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325911211273509
Publisher site
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Abstract

Purpose – By observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work. Design/methodology/approach – The paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored. Findings – The ways in which managers (dis‐)connect the BSC objects and concept are everything but benign. Much more could be known about the BSC, by studying both how these relationships are crafted in practice, and how the relationships crafted are influenced by the texts by which the BSC is known. Research limitations/implications – The paper offers a new way of framing research of popular management conceptualizations, by separating them in terms of conceptual ideas and representational objects. It offers a starting point for researching, what managers do with the BSC, and for researching what it is that works for the balanced scorecard. Originality/value – The paper frames a quadrant approach. It distinguishes the BSC in terms of its conceptual narrative, its artefact object representation, users’ conceptual expectations and object mobilization. These four dimensions can assist researchers in finding ways to assess the impact of popular management concepts.

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Oct 26, 2012

Keywords: Balanced scorecard; Control systems; Performance management; Management control systems; Performance measurement

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