“…Fischer and Reeves (1995) describe boundary objects, such as a BSC, as objects which broker and support exchanges between different social worlds (of scientists, engineers, accountants, etc.). Boundary objects are able to broker these different world views because, as Bowker and Star (1999, p. 296) indicate, they are ‘plastic enough to adapt to local needs’ (enabling diverse possibilities to coexist) but ‘robust enough’ to maintain some unifying identity (for example, consistently portraying the BSC as a way of balancing the four perspectives on organisational performance). Indeed, as will be argued later in the paper, the ambiguous and loosely structured nature of the BSC is necessary to sustain it across and within organisations, but it is the local translations of the BSC that enable it to achieve its ‘workability’ in different situations.…”