Wanderley, Claudio de Araujo; Cullen, John; Tsamenyi, Mathew - In: Accounting, Auditing & Accountability Journal 35 (2021) 5, pp. 1212-1238
Purpose: The Balanced Scorecard (BSC) possesses an inherent duality, as it has been described as a carrier of institutions (i.e. the BSC is a “management ideology” or “mode of thinking”) and a flexibly interpretive boundary object at the same time. This study examines how this inherent...