A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries

Management Accounting Research

Volumn 14, Issue 4, 2003, Pages 361-388

  Speckbacher, Gerhard ^a   Bischof, Juergen ^b   Pfeiffer, Thomas ^c  

^a VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS   (Austria)

^b VORARLBERG UNIVERSITY OF APPLIED SCIENCES   (Austria)

^c UNIVERSITY OF VIENNA   (Austria)

Author keywords

Balanced Scorecard; Empirical study; Performance management

Indexed keywords

EID: 0344253991     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2003.10.001     Document Type: Article

References (65)

1. Academy of Management Executive, February 1995.
2. Anonymous, 2001. Balanced Scorecard is Fast Becoming a Must Have Process for Corporate Change, Management Services, Vol. 45 (8), pp. 5-6.
3. Antle, R., Demski, J.S., 1988. The controllability principle in responsibility accounting. Acc. Rev. 63 (4), 700-718.
4. Atkinson, A.A., et al., 1997. New directions in management accounting research. J. Manage. Acc. Res. 9, 79-108.
5. Atkinson, A.A., Waterhouse, J.H., Wells, R.B., 1997. A stakeholder approach to strategic performance measurement. Sloan Manage. Rev. 38 (3), 25-37.
6. Balkcom, J.E., Ittner, C.D., Larcker, D.F., 1997. Strategic performance measurement: lessons learned and future directions. J. Strategic Performance Meas. 1 (2), 22-32.
7. Blair, M.B., 1995. Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century. Brookings Institutions, Washington, DC.
8. Bruns, W.J., Waterhouse, J.H., 1975. Budgetary control and organizational structure. J. Acc. Res. Autumn, 177-203.
9. Bryant, L., Jones, D., Widener, S., 2000. The Balanced Scorecard: A Cross-Sectional Investigation of Lead/Lag Relations. Working Paper, Ohio State University.
10. Chandler, A.D., 1990. Scale and Scope: The Dynamics of Industrial Capitalism. Harvard University Press, Cambridge, MA.
11. Chenhall, R.H., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Acc. Organizations Society 28 (2/3), 127-168.
12. Chenhall, R.H., Langfield-Smith, K., 1998. The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Acc. Organizations Society 23 (3), 243-264.
13. Copeland, T., Koller, T., Murrin, J., 1996. Valuation: Measuring and Managing the Value of Companies. Wiley, New York.
14. Daft, R.L., Lewin, A.Y., 1993. Were are the theories for the 'new' organizational forms? Organization Sci. 4 (4), i-vi.
15. Davis S., Albright, T., 2002. An Empirical Investigation of the Relationship between Balanced Scorecard Implementation and Improved Financial Performance. Working Paper, Babcock School of Business and Accounting.
16. Drucker, P., 1954. The Practice of Management. Harper Business, New York.
17. Epstein, M., Manzoni, J.-F., 1998. Implementing corporate strategy: from Tableaux de Bord to Balanced Scorecards. Europ. Manage. J. 16 (2), 190-203.
18. Ezzamel, M., 1990. The impact of environmental uncertainty, managerial autonomy and size on budget characteristics. Manage. Acc. Res. 1, 181-197.
19. Feltham, G., Xie, J., 1994. Performance measure congruity and diversity in multi-task principal/agent relations. Acc. Rev. 69 (3), 429-453.
20. Foster, G., Gupta, M., 1997. The Customer Profitability Implications of Customer Satisfaction. Working Paper, Stanford and Washington Universities.
21. Freeman, R.E., McVea, J., 2001. A Stakeholder Approach to Strategic Management. Working Paper of the Darden Business School 01-02.
22. Grant, R., 1991. The resource-based theory of competitive advantage. California Manage. Rev. 33 (3), 114-135.
23. Hope, J., Fraser, R., 1999. Beyond budgeting: building a new management model for the information age. Manage. Acc. January, 16-21.
24. Hope, J., Fraser, R., 2003. Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap. Harvard Business School Press, Boston.
25. Hoque, Z., James, W., 2000. Linking Balanced Scorecard measures to size and market factors: impact on organizational performance. J. Manage. Acc. Res. 12, 1-17.
26. Horváth, P., Kaufmann, L., 1998. Balanced Scorecard - Ein Werkzeug zur Umsetzung von Strategien. Harvard Business Manager 20 (5), 39-48.
27. Ittner, C.D., Larcker, D.F., 1998. Innovations in performance measurement: trends and research implications. J. Manage. Acc. Res. 10, 205-238.
28. Ittner, C., Larcker, D.F., 2001. Assessing empirical research in managerial accounting: a value-based management perspective. J. Acc. Econ. 32 (1-3), 349-410.
29. Ittner, C., Larcker, D.F., Meyer, M.W., 2003. Subjectivity and the weighting of performance measures: evidence from a Balanced Scorecard. Acc. Rev. 78 (3), 725-758.
30. Jensen, M.C., 2001. Value maximization, stakeholder theory, and the corporate objective function. J. Appl. Corporate Finance 14 (3), 8-21.
31. Kaplan, R.S., Norton, D.P., 1992. The Balanced Scorecard - measures that drive performance. Harvard Business Rev. 70 (1), 71-79.
32. Kaplan, R.S., Norton, D.P., 1993. Putting the Balanced Scorecard to work. Harvard Business Rev. 71 (5), 134-147.
33. Kaplan, R.S., Norton, D.P., 1996a. The Balanced Scorecard. Harvard Business School Press, Harvard.
34. Kaplan, R.S., Norton, D.P., 1996b. Using the Balanced Scorecard as a strategic management system. Harvard Business Rev. 74 (1), 75-85.
35. Kaplan, R.S., Norton, D.P., 2001a. The Strategy-Focused Organization. Harvard Business School Press, Harvard.
36. Kaplan, R.S., Norton, D.P., 2001b. Transforming the Balanced Scorecard from performance measurement to strategic management Acc. Horizons 15 (1), 87-104; 15 (2), 147-160.
37. Kerr, S., 1975. On the folly of rewarding A, while hoping for B. Acad. Manage. J. 18 (4), 769-783.
38. Lebas, M., 1994. Managerial accounting in France: overview of past tradition and current practice. Europ. Acc. Rev. 3 (3), 471-487.
39. Lev, B., 2001. Intangibles: Management, Measurement, and Reporting. Brookings Institution Press, Washington.
40. Libby, T., Waterhouse, J.H., 1996. Predicting change in management accounting systems. J. Manage. Acc. Res. 8, 137-150.
41. Lych, R.L., Cross, K.F., 1991. Measure Up! - Yardsticks for Continuous Improvement. Blackwell Publishers, London.
42. Malina, M.A., Selto, F.H., 2001. Communicating and controlling strategy: an empirical study of the effectiveness of the Balanced Scorecard, Working Paper. J. Manage. Acc. Res. 13, 47-90.
43. Malmi, T., 2001. Balanced Scorecards in Finnish companies. Manage, Acc. Res. 12, 207-220.
44. Marr, B., 2001. Scored for life. Financial Manage. April 2001, 30.
45. McGowan, A.S., Klammer, T.O., 1997. Satisfaction with activity-based cost management implementation. J. Manage. Acc. Res. 9, 217-237.
46. McNair, C.F., Lynch, R.L., Cross, K.F., 1990. Do Financial and nonfinancial performance measures have to agree? Manage. Acc. 81 (11), 28-36.
47. Merchant, K.A., 1981. The design of the corporate budgeting system: influences on managerial behavior and performance. Acc. Rev. 4, 813-829.
48. Merchant, K.A., 1998. Modern Management Control Systems: Text and Cases. Prentice Hall, Englewood Cliffs, NJ.
49. Mintzberg, H., 1987. The strategy concept I: five P's for strategy. California Manage. Rev. 3 (1), 11-23.
50. Mintzberg, H., 1994. The Rise and Fall of Strategic Planning. Prentice Hall, New York.
51. Nanni, A.J., Dixon, J.R., Vollman, T.E., 1992. Integrated performance measurement: management accounting to support the new manufacturing realities. J. Manage. Acc. Res. 4, 1-19.
52. Norreklit, H., 2000. The balance on the Balanced Scorecard - a critical analysis of some of its assumptions. Manage. Acc. Res. 11, 65-88.
53. Otley, D., 1999. Performance management: a framework for management control systems research. Manage. Acc. Res. 10, 363-382.
54. Paulsen, K., 2001. Bringing the score up - by taking it down. Agency Sales 31 (9), 15-17.
55. Porter, M.E., 1997. Capital choices: changing the way America invests in industry. In: Chew, D.H. (Eds.), Studies in International Corporate Finance and Governance Systems. Oxford University Press, New York, pp. 4-17.
56. Prahalad, C.K., 1997. Corporate governance or corporate value added? Rethinking the primacy of shareholder value. In: Chew, D.H. (Eds.), Studies in International Corporate Finance and Governance Systems. Oxford University Press, New York, pp. 46-56.
57. Rappaport, A., 1997. Creating Shareholder Value. Free Press, New York.
58. Rigby, D., 2001. Management tools and techniques: a survey. California Manage. Rev. 43 (2), 139-160.
59. Shields, M.D., 1997. Research in management accounting by North Americans in the 1990s. J. Manage. Acc. Res. 9, 3-62.
60. Silk, S., 1998. Automating the Balanced Scorecard. Manage. Acc. 79 (11), 38-44.
61. Stern, J.M., Shiely, J.S., 2001. The EVA Challenge. Wiley, New York.
62. Stewart, G., 1991. The Quest for Value. Harper Business, New York.
63. Tucker, M.L., Meyer, G.D., Westerman, J.W., 1996. Organizational communication: development of internal strategic competitive advantage. J. Business Commun. 33 (1), 51-69.
64. Webber, A.M., 2000. New Math for a New Economy. Fast Company (January-February).
65. Williams, S., 2001. Drive your business forward with the Balanced Scorecard. Manage. Services 45 (6), 28-30.