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, 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...

Drawing on a field study in a management consulting firm, we analyze a detailed process of inscription building (through the mobilization of both people and objects) where diverse actors in a consulting firm and in the client organization attempt to edit local specifics to make a management...

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,...

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...