Do the Motives for Adoption of the Balanced Scorecard Affect its Development and Use?

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

ISBN: 978-1-78756-470-1, eISBN: 978-1-78756-469-5

ISSN: 1479-3512

Publication date: 4 October 2018

Abstract

The data are obtained from a web-based survey with 88 useful responses of firms indicating that they use the BSC. The study investigates the relationship between the motives for BSC adoption (economic and legitimacy) and the development and use of the BSC. The results provide evidence for the hypothesis that economic motives for adoption positively affect the development of the BSC. In addition, the results partially support the hypothesis that legitimacy motives negatively affect the use of the BSC. When legitimacy comes via the mechanism of mimetic isomorphism, it has a negative effect on use of the BSC. Surprisingly, however, legitimacy has a positive effect on use when it comes via the mechanism of normative isomorphism.

Keywords

Citation

van Veen-Dirks, P. and Lillis, A. (2018), "Do the Motives for Adoption of the Balanced Scorecard Affect its Development and Use?", Epstein, M., Verbeeten, F. and Widener, S. (Ed.) Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (Studies in Managerial and Financial Accounting, Vol. 33), Emerald Publishing Limited, pp. 15-37. https://doi.org/10.1108/S1479-351220180000033002

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Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited

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