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The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard

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  • Norreklit, Hanne

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  • Norreklit, Hanne, 2003. "The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 591-619, August.
  • Handle: RePEc:eee:aosoci:v:28:y:2003:i:6:p:591-619
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    1. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    2. Staffan Furusten, 1998. "The Creation of Popular Management Texts," Palgrave Macmillan Books, in: José Luis Alvarez (ed.), The Diffusion and Consumption of Business Knowledge, chapter 5, pages 141-163, Palgrave Macmillan.
    3. Hammer, Michael & Champy, James, 1993. "Reengineering the corporation: A manifesto for business revolution," Business Horizons, Elsevier, vol. 36(5), pages 90-91.
    4. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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    Cited by:

    1. Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250, September.
    2. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
    3. Glykas, Michael, 2012. "Performance measurement scenarios with fuzzy cognitive strategic maps," International Journal of Information Management, Elsevier, vol. 32(2), pages 182-195.
    4. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    5. Lau, Chong M. & Martin-Sardesai, Ann V., 2012. "The role of organisational concern for workplace fairness in the choice of a performance measurement system," The British Accounting Review, Elsevier, vol. 44(3), pages 157-172.
    6. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
    7. Thomas Hermann, 2018. "A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 73-118.
    8. A Medina-Borja & K S Pasupathy & K Triantis, 2007. "Large-scale data envelopment analysis (DEA) implementation: a strategic performance management approach," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 58(8), pages 1084-1098, August.
    9. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
    10. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    11. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Grenoble Ecole de Management (Post-Print) halshs-00525349, HAL.
    12. Rachel Griffith & Andrew Neely, 2006. "Incentives and managerial experience in multi-task teams: evidence from within a firm," IFS Working Papers W06/22, Institute for Fiscal Studies.
    13. Clinton Amos & Nancy Spears & Iryna Pentina, 2016. "Rhetorical Analysis of Resistance to Environmentalism As Enactment of Morality Play between Social and Ecological Well-Being," Journal of Consumer Affairs, Wiley Blackwell, vol. 50(1), pages 224-259, March.
    14. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
    15. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print halshs-00459462, HAL.
    16. Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    17. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    18. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    19. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    20. Jitender Kumar & Neha Prince & H. Kent Baker, 2022. "Balanced Scorecard: A Systematic Literature Review and Future Research Issues," FIIB Business Review, , vol. 11(2), pages 147-161, June.
    21. Buytendijk, Frank & Hatch, Toby & Micheli, Pietro, 2010. "Scenario-based strategy maps," Business Horizons, Elsevier, vol. 53(4), pages 335-347, July.
    22. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Post-Print halshs-00525349, HAL.
    23. Nizamulmulk Gunes & Erdinc Percemli, "undated". "A study on the balanced scorecard implementation of the SDIF," Review of Socio - Economic Perspectives 202201, Reviewsep.
    24. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    25. Wiersma, Eelke, 2008. "An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 249-265.

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