Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions

Contemporary Accounting Research

Volumn 32, Issue 3, 2015, Pages 1236-1262

  Busco, Cristiano ^a   Quattrone, Paolo ^b  

^a NATIONAL UNIVERSITY OF IRELAND   (Ireland)

^b UNIVERSITY OF EDINBURGH BUSINESS SCHOOL   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84941177345     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1111/1911-3846.12105     Document Type: Article

References (68)

1. Abernethy, M. A., J. Bouwens, and L. van Lent. 2004. Determinants of control system design in divisionalized firms. The Accounting Review 79 (3): 545-70.
2. Adler, P. S., and B. Borys. 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly 41 (1): 61-89.
3. Aho, J. A. 1985. Rhetoric and the invention of double entry bookkeeping. Rhetorica 3 (1): 21-43.
4. Ahrens, T. A., and C. S. Chapman. 2004. Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research 21 (2): 271-301.
5. Ahrens, T., and C. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32 (1-2): 1-27.
6. Arrington, C. E., and W. Schweiker. 1992. The rhetoric and rationality of accounting research. Accounting, Organizations and Society 17 (6): 511-34.
7. Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana, and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research 9 (2): 79-108.
8. Boedker, C. 2010. Face works: Accounting, emotionality and creativity, Accounting, Organizations and Society (special issue on accounting and creativity) November 2010.
9. Boedker, C., and W. F. Chua. Accounting as an affective technology: A study of circulation, agency and entrapment. Accounting, Organizations and Society 38 (4): 245-67.
10. Bolzoni, L. 1995. La stanza della memoria. Modelli letterari e iconografici nell'età della stampa. Turin: Einaudi (English Translation by Parzen, J. The Gallery of Memory: Literary and Iconographic Models in the Age of the Printing Press. Toronto: University of Toronto Press).
11. Burchell, S., C. Clubb, A. Hopwood, S. Hughes, and J. Nahapiet. 1980. The roles of accounting in organizations and society. Accounting, Organizations and Society 5 (1): 5-27.
12. Busco, C., E. Giovannoni, and R. W. Scapens. 2008. Managing the tensions in integrating global organisations: The role of performance management systems. Management Accounting Research 19 (2): 103-25.
13. Cardinaels, E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 33 (6): 582?602.
14. Cardinaels, E., and P. M. G. Van Veen-Dirks. 2010. Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard. Accounting, Organizations and Society 35 (6): 565-78.
15. Carruthers, B. G., and W. N. Espeland. 1991. Accounting for rationality: Double-entry bookkeeping and the rhetoric of economic rationality. American Journal of Sociology 97 (1): 31-69.
16. Carruthers, M. 1990. The book of memory: A study of memory in medieval culture. New York: Cambridge University Press.
17. Carruthers, M. 1998. The craft of thought: Meditation, rhetoric, and the making of images. 400-1200. Cambridge: Cambridge University Press.
18. Catasus, B., J.-E. Gröjer, S. Ersson, and F. Wallentin. 2007. What gets measured gets. - on indicating, mobilizing and acting. Accounting, Auditing & Accountability Journal 20 (4): 505-21.
19. Chapman, C. 2005. Controlling strategy: Management, accounting, and performance measurement. Oxford: Oxford University Press.
20. Chenhall, R. H. 2003. Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28 (2): 127-68.
21. Chua, W. F. 1995. Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organizations and Society 20 (2-3): 111-45.
22. Chua, W. F. 2007. Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay. Accounting, Organizations and Society 32 (4-5): 487-94.
23. Chua, W. F., and H. Mahama. 2007. The effect of network ties on accounting controls in a supply alliance: Field study evidence. Contemporary Accounting Review 24 (1): 47-86.
24. Cooper, D. J., D. Hayes, and F. Wolf. 1981. Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations. Accounting, Organizations and Society 6 (3): 175-91.
25. Craig, M. 2000. Thinking visually. Business applications of 14 core diagrams. New York: South-West Cengage Learning.
26. Czarniawska, B. 1997. Narrating the organization: Dramas of institutional identity. Chicago: Chicago University Press.
27. Czarniawska, B. 1998. Narrative approaches in organisation studies. Thousand Oaks: Sage.
28. Dambrin, C., and K. Robson. 2011. Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures. Accounting, Organizations and Society 36 (7): 428-55.
29. Davis, S., and T. Albright. 2004. An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research 15 (2): 135-53.
30. De Geuser, F., S. Mooraj, and D. Oyon. 2009. Does the Balanced Scorecard add value? Empirical evidence on its effect on performance. European Accounting Review 18 (1): 93-122.
31. Doganova, L., and M. Eyquem-Renault. 2009. What do business models do? Innovation devices in technology entrepreneurship. Research Policy 38 (10): 1559-70.
32. Free, C. 2007. Supply-chain accounting perspectives in the UK retail sector: Enabling or coercive collaboration? Contemporary Accounting Research 24 (3): 897-933.
33. Fabbri, P. 1998. La svolta semiotica. Bari: Laterza.
34. Galison, P. L., and E. Thompson. 1999. The architecture of science. Boston: The MIT Press.
35. Goody, J. 1977. The domestication of the savage mind. Cambridge: Cambridge University Press.
36. Green, S. E. Jr. 2004. A rhetorical theory of diffusion. Academy of Management Review 29 (4): 653-69.
37. Hansen, A., and J. Mouritsen. 2005. Strategies and organizational problems: Constructing corporate value and coherence in Balanced Scorecards processes. In Controlling strategy: Management, accounting, and performance measurement, ch. 7, ed. C. Chapman, 125-50. Oxford: Oxford University Press.
38. Hirsch, E., and D. N. Gellner. 2001. Introduction: Ethnography of organizations and organizations of ethnography. In Inside organizations: Anthropologists at work, eds. E. Hirsch, and D. N. Gellner, 1-18. Oxford: Berg.
39. Hopwood, A. G. 1987. The archeology of accounting system. Accounting, Organizations and Society 12 (3): 207-34.
40. Ittner, C. D. 2008. Does measuring intangibles for management purposes improve performance? Accounting & Business Research 38 (3): 261-72.
41. Ittner, C. D., and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A valued based management perspective. Journal of Accounting and Economics 32 (1-3): 349-410.
42. Jørgensen, B., and M. Messner. 2010. Accounting and strategising: A case study from new product development. Accounting, Organizations and Society 35 (2): 184-204.
43. Kaplan, R. S., and D. P. Norton. 1992. The Balanced Scorecard-measures that drive performance. Harvard Business Review, January-February: 71-9.
44. Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating strategy into action. Boston: Harvard Business School Press.
45. Kaplan, S. 2011. Strategy and PowerPoint: An inquiry into the epistemic culture and machinery of strategy making. Organization Science 22 (2): 320-46.
46. Knorr Cetina, K. 2001. Objectual practice. In The practice turn in contemporary theory, eds. T. R. Schatzki, K. Knorr Cetina and E. von Savigny, 184-97. London: Routledge.
47. Langfield-Smith, K. 2005. What do we know about management control systems and strategy. In Controlling strategy: Management accounting, and performance measurement, ed. C. S. Chapman, 62-85. Oxford: Oxford University Press.
48. Latour, B. 1999. Pandora's hope. Essays on the reality of science studies. Cambridge: Harvard University Press.
49. Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance-an exploratory study. Accounting, Organizations and Society 27 (6): 497-529.
50. Lipe, M., and S. Salterio. 2000. Balanced Scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75 (3): 283-98.
51. Lipe, M., and S. Salterio. 2002. A note on the judgmental effects of the Balanced Scorecard's information organization. Accounting, Organizations and Society 27 (6): 531-40.
52. Lowy, A., and P. Hood. 2004. The power of the 2 × 2 matrix. Using the 2 × 2 thinking to solve business problems and make better decisions. San Francisco: Jossey-Bass.
53. Malmi, T. 2001. Balanced Scorecards in Finnish companies: A research note. Management Accounting Research 12 (2): 207-20.
54. Marshall, C., and G. B. Rossman. 1999. Designing qualitative research, 3rd ed. Thousand Oaks: Sage.
55. Nørreklit, H. 2003. The Balanced Scorecard: What is the score? A rhetorical analysis of the Balanced Scorecard. Accounting, Organizations and Society 28 (6): 591-619.
56. Preston, A., D. Cooper, and R. W. Coombs. 1992. Fabricating budgets: A study of the production of management budgeting in the National Health Service. Accounting, Organizations and Society 17 (6): 561-93.
57. Qu, S., and D. Cooper. 2011. The role of inscriptions in producing a Balanced Scorecard. Accounting, Organizations and Society 36 (6): 344-62.
58. Quattrone, P. 2009. Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting, Organizations and Society 34 (1): 85-118.
59. Robson, K. 1992. Accounting numbers as "inscription": Action at a distance and the development of accounting. Accounting, Organisations and Society 17 (7): 685-708.
60. Rorty, R. 1979. Philosophy and the mirror of nature. Princeton: Princeton University Press.
61. Skærbæk, P., and K. Tryggestad. 2010. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society 35 (1): 108-24.
62. Speckbacher, G., J. Bischof, and T. Pfeiffer. 2003. A descriptive analysis on the implementation of Balanced Scorecards in German speaking countries. Management Accounting Research 14 (4): 361-87.
63. Thompson, G. 1998. Encountering Economics and Accounting: Some Skirmishes and Engagements. Accounting, Organizations and Society 23 (5-6): 283-323.
64. Tuomela, T. S. 2005. The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research 16 (3): 293-320.
65. Wiersma, E. 2009. For which purposes do managers use Balanced Scorecards? An empirical study. Management Accounting Research 20 (4): 239-51.
66. Wouters, M., and D. Roijmans. 2011. Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information. Contemporary Accounting Research 28 (2): 708-36.
67. Wouters, M., and C. Wilderom. 2008. Developing performance measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society 33 (4-5): 488-515.
68. Yousef, D. A. 1998. Correlates of perceived leadership style in a culturally mixed environment. Leadership & Organization Development Journal 19 (5): 275-84.