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The politics of the balanced scorecard

The politics of the balanced scorecard Purpose – The purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced. Design/methodology/approach – The paper is based on a review of extant research informed by interpretive and critical perspectives and offers a discussion of how insights from this literature may enrich our understanding of the politics of the BSC. Findings – The paper discusses the politics of the BSC implicated in: its diffusion and dissemination; performance measurement and strategic alignment; implementation and organizational learning; and governance and regulation. Research limitations/implications – The paper offers a relatively holistic view of the politics of the BSC which may form a starting point for multi‐level analyses of this phenomenon and dialogue with the “mainstream” literature on the BSC informed by functionalist and managerialist approaches. Originality/value – The paper offers a comprehensive review of the politics of the BSC, which should assist researchers in identifying extant knowledge gaps and opportunities for further empirical research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

The politics of the balanced scorecard

Journal of Accounting & Organizational Change , Volume 8 (4): 15 – Oct 26, 2012

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Publisher
Emerald Publishing
Copyright
Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325911211273482
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced. Design/methodology/approach – The paper is based on a review of extant research informed by interpretive and critical perspectives and offers a discussion of how insights from this literature may enrich our understanding of the politics of the BSC. Findings – The paper discusses the politics of the BSC implicated in: its diffusion and dissemination; performance measurement and strategic alignment; implementation and organizational learning; and governance and regulation. Research limitations/implications – The paper offers a relatively holistic view of the politics of the BSC which may form a starting point for multi‐level analyses of this phenomenon and dialogue with the “mainstream” literature on the BSC informed by functionalist and managerialist approaches. Originality/value – The paper offers a comprehensive review of the politics of the BSC, which should assist researchers in identifying extant knowledge gaps and opportunities for further empirical research.

Journal

Journal of Accounting & Organizational ChangeEmerald Publishing

Published: Oct 26, 2012

Keywords: Balanced scorecard; Management accounting; Organizational learning; Strategic performance measurement; Strategic management accounting

References