By observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work.
The paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored.
The ways in which managers (dis‐)connect the BSC objects and concept are everything but benign. Much more could be known about the BSC, by studying both how these relationships are crafted in practice, and how the relationships crafted are influenced by the texts by which the BSC is known.
The paper offers a new way of framing research of popular management conceptualizations, by separating them in terms of conceptual ideas and representational objects. It offers a starting point for researching, what managers do with the BSC, and for researching what it is that works for the balanced scorecard.
The paper frames a quadrant approach. It distinguishes the BSC in terms of its conceptual narrative, its artefact object representation, users’ conceptual expectations and object mobilization. These four dimensions can assist researchers in finding ways to assess the impact of popular management concepts.
Dechow, N. (2012), "The balanced scorecard: subjects, concept and objects – a commentary", Journal of Accounting & Organizational Change, Vol. 8 No. 4, pp. 511-527. https://doi.org/10.1108/18325911211273509Download as .RIS
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