The balanced scorecard in The Netherlands: An analysis of its evolution using print‐media indicators
Journal of Organizational Change Management
ISSN: 0953-4814
Article publication date: 23 October 2007
Abstract
Purpose
The purpose of this paper is to better understand the production and diffusion of the balanced scorecard (BSC) by analyzing the reception pattern of the BSC in The Netherlands.
Design/methodology/approach
Print‐media indicators and content analysis.
Findings
The BSC is popular yet not transient. Consultants are the leading BSC disseminators, while on the “consumption side” the BSC tends to be interpreted differently in varying professional communities. Compared to its intensive discourse actual BSC use in praxis appears to be limited and lags intended use as strategic management system.
Research limitations/implications
Use of secondary data limits insight into use of the BSC in organizations. Further research should focus on the influence of subsets of discourse on the evolution of the BSC in organizational praxis.
Practical implications
Discourse is loosely coupled to organizational praxis: publications on the BSC may affect organizational behavior but also reflect that behavior. In addition, increased understanding of how and why different interpretations of the BSC exist in organizational practice may assist managers to position their perspectives vis‐à‐vis others.
Originality/value
The study shows how Dutch BSC‐discourse evolves, gives “windows on BSC‐praxis” and argues that different interpretations of the BSC may be found between disciplines.
Keywords
Citation
Braam, G.J.M., Benders, J. and Heusinkveld, S. (2007), "The balanced scorecard in The Netherlands: An analysis of its evolution using print‐media indicators", Journal of Organizational Change Management, Vol. 20 No. 6, pp. 866-879. https://doi.org/10.1108/09534810710831064
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited