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The reception pattern of the balanced scorecard: accounting for interpretative viability

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  • Braam, Geert

    (Groningen University)

Abstract

‘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 organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24, 669). Against the background of the evolving management fashion literature we discuss the ‘reception pattern’ of the Balanced Scorecard (BSC) in the Netherlands. To get insight into the organizational changes induced by and associated with the BSC-discourse, we systematically discovered how the concept, since its launch by Kaplan & Norton (1992), has grown into an umbrella that encompasses a variety of interpretations and uses. The paper offers a framework to show how BSC-discourse and its actual use have developed in interrelated yet loosely coupled ways.

Suggested Citation

  • Braam, Geert, 2002. "The reception pattern of the balanced scorecard: accounting for interpretative viability," Research Report 02G29, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    • Handle: RePEc:gro:rugsom:02g29
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    File URL: http://irs.ub.rug.nl/ppn/23968432X
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    References listed on IDEAS

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    1. John Gill & Sue Whittle, 1993. "Management By Panacea: Accounting For Transience," Journal of Management Studies, Wiley Blackwell, vol. 30(2), pages 281-295, March.
    2. Andrew Sturdy, 1997. "The Consultancy Process — An Insecure Business?," Journal of Management Studies, Wiley Blackwell, vol. 34(3), pages 389-413, May.
    3. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    4. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
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    Cited by:

    1. Dag Øivind Madsen & Daniel Johanson, 2016. "Examining customer relationship management from a management fashion perspective," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1161285-116, December.
    2. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    3. Dag Øivind Madsen & Kåre Slåtten, 2015. "Social media and management fashions," Cogent Business & Management, Taylor & Francis Journals, vol. 2(1), pages 1122256-112, December.
    4. Dag Madsen & Kåre Slåtten, 2013. "The Role of the Management Fashion Arena in the Cross-National Diffusion of Management Concepts: The Case of the Balanced Scorecard in the Scandinavian Countries," Administrative Sciences, MDPI, vol. 3(3), pages 1-33, August.
    5. Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.

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