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The politics of the balanced scorecard

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  • Sven Modell

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.

Suggested Citation

  • Sven Modell, 2012. "The politics of the balanced scorecard," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 8(4), pages 475-489, October.
    • Handle: RePEc:eme:jaocpp:18325911211273482
    DOI: 10.1108/18325911211273482
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