IDEAS home Printed from https://ideas.repec.org/p/rug/rugwps/12-816.html
   My bibliography  Save this paper

The balanced scorecard as an enabling technology – the role of participation

Author

Listed:
  • E. VAN DER HAUWAERT
  • W. BRUGGEMAN

Abstract

Previous literature indicates that systems implemented in an enabling way have a positive impact on managerial outcomes. This study explores whether and under which conditions the balanced scorecard is developed and used as an enabling technology. Drawing on the literature on enabling formalization we posit that the balanced scorecard inherently is an enabling technology characterized by repair, internal transparency, global transparency, and flexibility. However, data collected during a field study in two Belgian companies show that developing a balanced scorecard as an enabling technology is not only a matter of fulfilling these four characteristics. We found that middle managers perceive the balanced scorecard as enabling only when they had sufficient opportunity for true participation during the development process of the balanced scorecard.

Suggested Citation

  • E. Van Der Hauwaert & W. Bruggeman, 2012. "The balanced scorecard as an enabling technology – the role of participation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/816, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:12/816
    as

    Download full text from publisher

    File URL: http://wps-feb.ugent.be/Papers/wp_12_816.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Fabien De Geuser & Stella Mooraj & Daniel Oyon, 2009. "Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 93-122.
    2. Heidi Sundin & Markus Granlund & David Brown, 2010. "Balancing Multiple Competing Objectives with a Balanced Scorecard," European Accounting Review, Taylor & Francis Journals, vol. 19(2), pages 203-246.
    3. Wouters, Marc, 2009. "A developmental approach to performance measures--Results from a longitudinal case study," European Management Journal, Elsevier, vol. 27(1), pages 64-78, February.
    4. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
    5. Lillis, Anne M., 2002. "Managing multiple dimensions of manufacturing performance -- an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 497-529, August.
    6. James E. Hunton & Kenneth H. Price, 1997. "Effects of the User Participation Process and Task Meaningfulness on Key Information System Outcomes," Management Science, INFORMS, vol. 43(6), pages 797-812, June.
    7. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
    8. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    9. Frank G.H. Hartmann & Victor S. Maas, 2011. "The effects of uncertainty on the roles of controllers and budgets: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 41(5), pages 439-458, December.
    10. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    11. Michael Gibbert & Winfried Ruigrok & Barbara Wicki, 2008. "What passes as a rigorous case study?," Strategic Management Journal, Wiley Blackwell, vol. 29(13), pages 1465-1474, December.
    12. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    13. Marc Wouters & Diana Roijmans, 2011. "Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information," Contemporary Accounting Research, John Wiley & Sons, vol. 28(2), pages 708-736, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
    2. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
    3. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    4. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    5. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    6. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    7. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    8. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    9. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
    10. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    11. Thomas, Tyler F., 2016. "Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 1-16.
    12. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: A field study of a mental health development project," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 60-75.
    13. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    14. Bedford, David S. & Speklé, Roland F. & Widener, Sally K., 2022. "Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    15. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    16. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
    17. Alexander Brüggen & Victor S. Maas & Alexandra Van den Abbeele, 2021. "Replication in experimental management accounting research - an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 155-160, June.
    18. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    19. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    20. Fried, Andrea, 2010. "Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 118-133.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rug:rugwps:12/816. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nathalie Verhaeghe (email available below). General contact details of provider: https://edirc.repec.org/data/ferugbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.