Journal of Accounting & Organizational Change: Volume 10 Issue 4

The balanced scorecard’s missing link to compensation: A literature review and an agenda for future research

Oana Alexandra Albertsen, Rainer Lueg

This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not…

The balanced scorecard and the construction of a management control discourse

Will Seal, Linna Ye

The purpose of this paper is to synthesise a pragmatic constructivist view of management control and a critical discourse perspective on organizational action. These theories are…

Exploring the blurred nature of strategic linkages across the BSC: The relevance of “loose” causal relationships

Francesca Francioli, Lino Cinquini

The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit…

Balanced scorecard and controllability at the level of middle managers – the case of unintended breaches

Morten Jakobsen, Rainer Lueg

This paper aims to analyse how the inherent design of the Balanced Scorecard (BSC) violates the controllability principle. The management control literature provides convincing…

Functional fixation and the balanced scorecard: Adaption of BSC users’ judgment processes

Joachim Schauß, Bernhard Hirsch, Matthias Sohn

This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found…

Contemporary issues on the balance scorecard

Hanne Nørreklit, Falconer Mitchell