Abstract

http://ssrn.com/abstract=1911705
 
 

References (86)



 
 

Citations (3)



 


 



Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard


David J. Cooper


University of Alberta - Department of Accounting, Operations & Information Systems

Mahmoud Ezzamel


Cardiff Business School - Accounting and Finance Section

Sandy Qu


York University - Schulich School of Business

August 18, 2011

AAA 2012 Management Accounting Section (MAS) Meeting Paper

Abstract:     
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 features were translated and transformed, that is shaped and solidified, through repeated experimentation that entailed various innovations, modifications, labeling, and specification of abstract categories and cause-effect relations, into its recent forms. The paper also examines the networks and associations that not only shape the form of the BSC but also mobilize the interests of various constituencies around it as a global management technology and the strategies that Kaplan and Norton used to maintain control of this innovation through its continuous reinvention.

Number of Pages in PDF File: 45

Keywords: balanced scorecard, strategic performance measures, history, translation, obligatory passage point, diffusion

JEL Classification: M41, B30

working papers series


Download This Paper

Date posted: August 18, 2011  

Suggested Citation

Cooper, David J. and Ezzamel, Mahmoud and Qu, Sandy, Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard (August 18, 2011). AAA 2012 Management Accounting Section (MAS) Meeting Paper. Available at SSRN: http://ssrn.com/abstract=1911705 or http://dx.doi.org/10.2139/ssrn.1911705

Contact Information

David J. Cooper (Contact Author)
University of Alberta - Department of Accounting, Operations & Information Systems ( email )
Edmonton, Alberta T6G 2R6
Canada

Mahmoud Ezzamel
Cardiff Business School - Accounting and Finance Section ( email )
Colum Drive
Cardiff CF10 3EU
United Kingdom
+44 (0) 29 2087 4277 (Phone)
+44 (0) 29 2087 4419 (Fax)
Sandy Q. Qu
York University - Schulich School of Business ( email )
4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
Feedback to SSRN


Paper statistics
Abstract Views: 2,545
Downloads: 782
Download Rank: 12,668
References:  86
Citations:  3

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.250 seconds