메뉴 건너뛰기




Volumn 8, Issue 4, 2012, Pages 511-527

The balanced scorecard: Subjects, concept and objects - A commentary

Author keywords

Balanced scorecard; Control systems; Management control systems; Performance management; Performance measurement

Indexed keywords


EID: 84867834693     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325911211273509     Document Type: Article
Times cited : (14)

References (46)
  • 1
    • 0001696034 scopus 로고
    • Managerial fads and fashions: The diffusion and rejection of innovations
    • Abrahamson, E. Managerial fads and fashions: the diffusion and rejection of innovations Academy of Management Review 16 3 1991 586-612
    • (1991) Academy of Management Review , vol.16 , Issue.3 , pp. 586-612
    • Abrahamson, E.1
  • 2
    • 34249714330 scopus 로고    scopus 로고
    • Accounting change as relational drifting: A field study of experiments with performance measurement
    • Andon, P., Baxter, J., Chua, W.F. Accounting change as relational drifting: a field study of experiments with performance measurement Management Accounting Research 18 2007 273-308
    • (2007) Management Accounting Research , vol.18 , pp. 273-308
    • Andon, P.1    Baxter, J.2    Chua, W.F.3
  • 3
    • 84992998175 scopus 로고    scopus 로고
    • Strategic performance measurement systems and managers' understanding of the strategy. A field research in financial institutions
    • Aranda, C., Arellano, J. Strategic performance measurement systems and managers' understanding of the strategy. A field research in financial institutions Journal of Accounting & Organizational Change 6 2010 330-58
    • (2010) Journal of Accounting & Organizational Change , vol.6 , pp. 330-358
    • Aranda, C.1    Arellano, J.2
  • 5
    • 14544294456 scopus 로고    scopus 로고
    • Bundling and diffusion of management accounting innovation: The case of the balanced scorecard in Sweden
    • Ax, C., Bjoernestad, T. Bundling and diffusion of management accounting innovation: the case of the balanced scorecard in Sweden Management Accounting Research 16 1 2995 1-20
    • (2995) Management Accounting Research , vol.16 , Issue.1 , pp. 1-20
    • Ax, C.1    Bjoernestad, T.2
  • 6
    • 1342266715 scopus 로고    scopus 로고
    • The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy
    • Banker, R.D., Chang, H., Pizzine, M.J. The balanced scorecard: judgemental effects of performance measures linked to strategy The Accounting Review 79 2004 1-23 (Pubitemid 38260523)
    • (2004) Accounting Review , vol.79 , Issue.1 , pp. 1-23
    • Banker, R.D.1    Chang, H.2    Pizzini, M.J.3
  • 7
    • 19944370858 scopus 로고    scopus 로고
    • The French Tableau de bord and the American Balanced Scorecard: A critical analysis
    • DOI 10.1016/j.cpa.2004.01.004, PII S1045235404000498
    • Bessire, D., Baker, R.C. The French Tableau de Bord and the American balanced scorecard: a critical analysis Critical Perspectives on Accounting 16 2005 645-64 (Pubitemid 40757861)
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.6 , pp. 645-664
    • Bessire, D.1    Baker, C.R.2
  • 8
    • 2942674695 scopus 로고    scopus 로고
    • The American balanced scorecard versus the French tableau de bord: The ideological dimension
    • Bourguignon, A., Malleret, V., Noerreklit, H. The American balanced scorecard versus the French Tablau de Bord: the idelogical dimension Management Accounting Research 15 2004 107-34 (Pubitemid 38782155)
    • (2004) Management Accounting Research , vol.15 , Issue.2 , pp. 107-134
    • Bourguignon, A.1    Malleret, V.2    Norreklit, H.3
  • 9
    • 33750695614 scopus 로고    scopus 로고
    • Re-examining the cause-and-effect principle of the balanced scorecard
    • Jönsson, S., Mouritsen, O.J. Liber Stockholm
    • Bukh, P.N., Malmi, T. Jönsson, S., Mouritsen, O.J. Re-examining the cause-and-effect principle of the balanced scorecard Accounting in Scandinavia - The Northern Lights Liber Stockholm 2005 87-113
    • (2005) Accounting in Scandinavia - The Northern Lights , pp. 87-113
    • Bukh, P.N.1    Malmi, T.2
  • 10
    • 77955417487 scopus 로고    scopus 로고
    • Financial versus non-financial information: The impact of information organization and presentation in a balanced scorecard
    • Cardinaels, E., van Veen-Dirks, P.M.G. Financial versus non-financial information: the impact of information organization and presentation in a balanced scorecard Accounting, Organizations and Society 35 2010 565-78
    • (2010) Accounting, Organizations and Society , vol.35 , pp. 565-578
    • Cardinaels, E.1    Van Veen-Dirks, P.M.G.2
  • 13
    • 49749109862 scopus 로고    scopus 로고
    • Managerial responses to externally imposed performance measurement in the NHS: An institutional theory perspective
    • Chang, L.C. Managerial responses to externally imposed performance measurement in the NHS: an institutional theory perspective Financial Accountability & Management 22 1 2006 63-85
    • (2006) Financial Accountability & Management , vol.22 , Issue.1 , pp. 63-85
    • Chang, L.C.1
  • 15
    • 84867790618 scopus 로고    scopus 로고
    • Cultivation or civilization? Popular management concepts and their role in reshaping the way management is understood
    • Czarniawska, B., Gagliardi, P. Edward Elgar Cheltenham
    • Dechow, N. Czarniawska, B., Gagliardi, P. Cultivation or civilization? Popular management concepts and their role in reshaping the way management is understood Management Education and Humanities Edward Elgar Cheltenham 2006
    • (2006) Management Education and Humanities
    • Dechow, N.1
  • 16
    • 0003964033 scopus 로고
    • MIT Centre for Advanced Engineering Study Cambridge, MA
    • Deming, E.W. Out of the Crisis MIT Centre for Advanced Engineering Study Cambridge, MA 1986
    • (1986) Out of the Crisis
    • Deming, E.W.1
  • 18
    • 33847028867 scopus 로고    scopus 로고
    • Strategies and organizational problems: Constructing corporate value and coherences in balanced scorecard processes
    • Chapman, C.S. Oxford University Press New York, NY
    • Hansen, A., Mouritsen, J. Chapman, C.S. Strategies and organizational problems: constructing corporate value and coherences in balanced scorecard processes Controlling Strategy: Management, Accounting and Performance Measurement Oxford University Press New York, NY 2005 125-50
    • (2005) Controlling Strategy: Management, Accounting and Performance Measurement , pp. 125-150
    • Hansen, A.1    Mouritsen, J.2
  • 19
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C.D., Larcker, D.F. Innovations in performance measurement: trends and research implications Journal of Management Accounting Research 10 1998 205-38
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 20
    • 0042074498 scopus 로고    scopus 로고
    • Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard
    • Ittner, C.D., Larcker, D.F., Meyer, M.W. Subjectivity and the weighting of performance measures. Evidence from a balanced scorecard The Accounting Review 78 3 2003a 725-58 (Pubitemid 36989977)
    • (2003) Accounting Review , vol.78 , Issue.3 , pp. 725-758
    • Ittner, C.D.1    Larcker, D.F.2    Meyer, M.W.3
  • 21
    • 0141537127 scopus 로고    scopus 로고
    • Performance implications of strategic performance measurement in financial services firms
    • DOI 10.1016/S0361-3682(03)00033-3, PII S0361368203000333
    • Ittner, C.D., Larcker, D.F., Randall, T. Performance implications of strategic performance measurement in financial services firms Accounting, Organizations and Society 28 2003b 715-41 (Pubitemid 37170333)
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.7-8 , pp. 715-741
    • Ittner, C.D.1    Larcker, D.F.2    Randall, T.3
  • 22
    • 0026494564 scopus 로고
    • The balanced scorecard - Measures that drive performance
    • Kaplan, R., Norton, D. The balanced scorecard - measures that drive performance Harvard Business Review 69 1992 71-80
    • (1992) Harvard Business Review , vol.69 , pp. 71-80
    • Kaplan, R.1    Norton, D.2
  • 28
    • 66149160895 scopus 로고    scopus 로고
    • Implementing the balanced scorecard: A comparative study of two Spanish city councils - An institutional perspective
    • Kasperskaya, Y. Implementing the balanced scorecard: a comparative study of two Spanish city councils - an institutional perspective Financial Accountability & Management 24 4 2008 363-84
    • (2008) Financial Accountability & Management , vol.24 , Issue.4 , pp. 363-384
    • Kasperskaya, Y.1
  • 29
    • 0036750522 scopus 로고    scopus 로고
    • Exploring management accounting change: The case of a balanced scorecard implementation
    • Kasurinen, T. Exploring management accounting change: the case of a balanced scorecard implementation Management Accounting Research 13 2002 323-43
    • (2002) Management Accounting Research , vol.13 , pp. 323-343
    • Kasurinen, T.1
  • 30
    • 0036822945 scopus 로고    scopus 로고
    • Commodification of education and academic labour - Using the balanced scorecard in a university setting
    • DOI 10.1006/cpac.2002.0562
    • Lawrence, S., Sharma, U. Commodification of education and academic labour - using the balanced scorecard in a university setting Critical Perspectives on Accounting 13 5/6 2002 661-77 (Pubitemid 36127250)
    • (2002) Critical Perspectives on Accounting , vol.13 , Issue.5-6 , pp. 661-677
    • Lawrence, S.1    Sharma, U.2
  • 31
    • 0036204177 scopus 로고    scopus 로고
    • A note on the judgmental effects of the balanced scorecards information organization
    • Lipe, M.G., Salterio, S. A note on the judgmental effects of the balanced scorecards information organization Accounting, Organizations and Society 27 2002 531-40
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 531-540
    • Lipe, M.G.1    Salterio, S.2
  • 32
    • 0001094250 scopus 로고    scopus 로고
    • Balanced scorecards in Finnish companies: A research note
    • DOI 10.1006/mare.2000.0154, PII S1044500500901549
    • Malmi, T. Balanced scorecards in Finnish companies: a research note Management Accounting Research 12 2001 207-20 (Pubitemid 33658412)
    • (2001) Management Accounting Research , vol.12 , Issue.2 , pp. 207-220
    • Malmi, T.1
  • 33
    • 57849151989 scopus 로고    scopus 로고
    • Bundling management control innovations: A field study of organizational experimenting with total quality management and the balanced scorecard
    • Modell, S. Bundling management control innovations: a field study of organizational experimenting with total quality management and the balanced scorecard Accounting, Auditing & Accountability Journal 22 2009 59-90
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , pp. 59-90
    • Modell, S.1
  • 34
    • 77955057792 scopus 로고    scopus 로고
    • Creating dynamic tensions through a balanced use of management control systems
    • Mundy, J. Creating dynamic tensions through a balanced use of management control systems Accounting, Organisations and Society 35 2009
    • (2009) Accounting, Organisations and Society , vol.35
    • Mundy, J.1
  • 35
    • 0002520520 scopus 로고    scopus 로고
    • The balance on the balanced scorecard: A critical analysis of some of its assumptions
    • Noerreklit, H. The balance on the balanced scorecard: a critical analysis of some of its assumptions Management Accounting Research 11 2000 65-88
    • (2000) Management Accounting Research , vol.11 , pp. 65-88
    • Noerreklit, H.1
  • 36
    • 0038269850 scopus 로고    scopus 로고
    • The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard
    • Noerreklit, H. The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard Accounting, Organizations and Society 28 2003 591-619
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 591-619
    • Noerreklit, H.1
  • 37
  • 38
    • 79957859133 scopus 로고    scopus 로고
    • Managing performance at the top: A balanced scorecard for boards of directors
    • Northcott, D., Smith, J. Managing performance at the top: a balanced scorecard for boards of directors Journal of Accounting & Organizational Change 7 2011 33-56
    • (2011) Journal of Accounting & Organizational Change , vol.7 , pp. 33-56
    • Northcott, D.1    Smith, J.2
  • 40
    • 80054089277 scopus 로고    scopus 로고
    • The role of inscriptions in producing a balanced scorecard
    • Qu, S., Cooper, D.J. The role of inscriptions in producing a balanced scorecard Accounting, Organizations & Society 36 2011 344-62
    • (2011) Accounting, Organizations & Society , vol.36 , pp. 344-362
    • Qu, S.1    Cooper, D.J.2
  • 42
    • 0344253991 scopus 로고    scopus 로고
    • A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries
    • DOI 10.1016/j.mar.2003.10.001
    • Speckbacher, G., Bischof, J., Pfeiffer, T. A descriptive analysis on the implementation of balanced scorecards in German-speaking countries Management Accounting Research 14 2003 361-87 (Pubitemid 37495904)
    • (2003) Management Accounting Research , vol.14 , Issue.4 , pp. 361-387
    • Speckbacher, G.1    Bischof, J.2    Pfeiffer, T.3
  • 43
    • 77954340606 scopus 로고    scopus 로고
    • The balanced scorecard as a strategy-evaluation tool: The effects of implementation involvement and a causal-chain focus
    • Taylor, W.B. The balanced scorecard as a strategy-evaluation tool: the effects of implementation involvement and a causal-chain focus The Accounting Review 85 3 2010 1095-117
    • (2010) The Accounting Review , vol.85 , Issue.3 , pp. 1095-1117
    • Taylor, W.B.1
  • 45
    • 71549121014 scopus 로고    scopus 로고
    • For which purposes do managers use balanced scorecards? An empirical study
    • Wiersma, E. For which purposes do managers use balanced scorecards? An empirical study Management Accounting Research 20 2009 239-51
    • (2009) Management Accounting Research , vol.20 , pp. 239-251
    • Wiersma, E.1
  • 46
    • 79951924324 scopus 로고    scopus 로고
    • The contribution of the Harvard Business School to management control 1908-1980
    • Zeff, S.A. The contribution of the Harvard Business School to management control 1908-1980 Journal of Management Accounting Research 20 (SI) 2008
    • (2008) Journal of Management Accounting Research , vol.20 , Issue.SI
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.