This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the...

Purpose – This paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC....

Purpose – The paper aims to provide a rationale for stakeholder‐based management in developing countries. To implement the objectives, the paper contrasts the implications of agency and stakeholder theories as they apply to developing countries and highlight “total wealth creation” and...

Purpose – The primary purpose of this paper is to put forward a framework grounded in new institutional sociology (NIS) theory that examines the impact of national competition policy on the design and implementation of a balanced scorecard (BSC) in a government‐owned electricity corporation...

Purpose – The purpose of this paper is to draw on the perspectives and experiences of New Zealand board members to propose a balanced scorecard (BSC) for use in measuring and managing the performance of boards. Design/methodology/approach – The views of 35 board members were elicited via...

Purpose – This paper aims to focus on the role of graphics in the propagation of the Balanced Scorecard (BSC) through the persuasive capacity of graphism to “scientize” management ideas. Scientization, through professionalization of knowledge, rationalization of management and the...

Purpose – The purpose of this paper is to demonstrate the influence of transformational leadership (TL) on job satisfaction by using the business perspective of the balanced scorecard. Design/methodology/approach – The paper is based on an empirical study of the top four life insurance firms...

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

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...

Purpose – The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach – Using discourse analysis, the paper investigates the speech genre in use in main BSC...