We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local experiments and was developed and marketed as a general management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, was developed and marketed as a general management practice. Drawing on actor network theory (ANT), we analyse interviews with key actors associated with the BSC, insights gained from attending BSC training...

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

This study applies the prevailing scholarly theories of strategic management, employment decisions, cost accounting and share reward schemes to a panel of questions raised by Colin Drury (2012) in the case study of the fictitious company Integrated Technology Services (UK) Ltd., ITS (UK). The...

A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that...

AbstractThe purpose of this article is to establish a framework with its related measures for then development of a balanced scorecard (BSC ) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key element s: learning an d growth,...