This paper examines the role of management control systems, in particular performance measurement systems (PMS) such as the Balanced Scorecard and key performance indicators, in a multinational context. We begin by exploring how globalization discourse is engaged with, consumed, appropriated,...

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...

This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European Corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first order analysis...