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Balansert målstyring: En kort oversikt over forskningslitteraturen
[The Balanced Scorecard: A brief overview of the research literature]

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  • Madsen, Dag Øivind
  • Stenheim, Tonny

Abstract

The Balanced Scorecard (BSC) is one of the most influential concepts within the field of management accounting and control. Since the BSC was introduced in the early 1990s, it has received much attention in both academic research and in organizational practice. The research literature on the BSC has grown and evolved considerably. The BSC is used understood, implemented and used in different ways in organizational practice. The aim of this article is to provide an overview of the research literature on the BSC. The article takes a closer look at the following research areas: (1) the concept's evolution, (2) adoption and diffusion, (3) implementation and usage patterns, (4) performance effects, and (5) critical and alternative perspectives. The article ends with a summary and some ideas for future research.

Suggested Citation

  • 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.
    • Handle: RePEc:pra:mprapa:65991
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    File URL: https://mpra.ub.uni-muenchen.de/65991/1/MPRA_paper_65991.pdf
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    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. Marvin Soderberg & Suresh Kalagnanam & Norman T. Sheehan & Ganesh Vaidyanathan, 2011. "When is a balanced scorecard a balanced scorecard?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 60(7), pages 688-708, September.
    3. Véronique Malleret & Annick Bourguignon & Hanne Norreklit, 2004. "The American balanced scorecard versus the French tableau de bord : the ideological dimension," Post-Print hal-00486648, HAL.
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    5. Sven Modell, 2009. "Bundling management control innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 59-90, January.
    6. 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.
    7. 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.
    8. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    9. Kald, Magnus & Nilsson, Fredrik, 2000. "Performance measurement at Nordic companies," European Management Journal, Elsevier, vol. 18(1), pages 113-127, February.
    10. Lorenzo Lucianetti, 2010. "The impact of the strategy maps on balanced scorecard performance," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 12(1), pages 21-36.
    11. Mike Perkins & Anna Grey & Helge Remmers, 2014. "What do we really mean by “Balanced Scorecard”?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 63(2), pages 148-169, January.
    12. Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 363-377.
    13. Antti Ilmari Rautiainen, 2009. "The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 58(8), pages 787-802, October.
    14. Steen Nielsen & Rene Sorensen, 2004. "Motives, diffusion and utilisation of the balanced scorecard in Denmark," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 103-124.
    15. Antonsen, Yngve, 2014. "The downside of the Balanced Scorecard: A case study from Norway," Scandinavian Journal of Management, Elsevier, vol. 30(1), pages 40-50.
    16. Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011. "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 29(1), pages 155-192.
    17. 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).
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    1. 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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    More about this item

    Keywords

    Balanced Scorecard; management concept; performance measurement; strategy implementation; research;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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