Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in...

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...

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...