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Design issues in Balanced Scorecards: The “what” and “how” of control

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  • Agostino, Deborah
  • Arnaboldi, Michela

Abstract

The design and use of Performance Measurement Systems (PMS) have been widely investigated in management studies. However, recent work has highlighted the potential importance of treating design and use not as separate dimensions, but rather as mutually entangled features, calling for further research into their interaction. Focusing on a specific, widely adopted performance technique, the Balanced Scorecard (BSC), this study explores how use of the PMS is interrelated with its design dimension. In investigating PMS use, a distinction between diagnostic and interactive control is adopted as a framework of analysis. At the empirical level, the research is based on a two year multiple case study of seven Italian companies.

Suggested Citation

  • Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    • Handle: RePEc:eee:eurman:v:30:y:2012:i:4:p:327-339
    DOI: 10.1016/j.emj.2012.02.001
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    4. Di Vaio, Assunta & Varriale, Luisa & Trujillo, Lourdes, 2019. "Management Control Systems in port waste management: Evidence from Italy," Utilities Policy, Elsevier, vol. 56(C), pages 127-135.
    5. Carlos Suárez-Gargallo & Patrocinio Zaragoza-Sáez, 2021. "How the Balanced Scorecard Is Implemented in the Spanish Footwear Industry," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
    6. repec:vul:omefvu:v:9:y:2017:i:2:id:229 is not listed on IDEAS
    7. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, vol. 10(3), pages 1-35, March.
    8. Sainaghi, Ruggero & Phillips, Paul & Zavarrone, Emma, 2017. "Performance measurement in tourism firms: A content analytical meta-approach," Tourism Management, Elsevier, vol. 59(C), pages 36-56.

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