The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard

Nørreklit, Hanne

doi:10.1016/s0361-3682(02)00097-1

Cited by 425 publications

(358 citation statements)

References 28 publications

(36 reference statements)

Supporting

Mentioning

313

Contrasting

Unclassified

Order By: Relevance

“…On the other side, because of the nature of the BSC-the adoption of a hierarchical top-down model-this strategic managerial tool is open to criticisms and limits [142].…”

Section: Balanced Scorecard and Tableau De Bord For Environmental Susmentioning

confidence: 99%

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

2018

View full text Add to dashboard Cite

Abstract:In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

show abstract

“…On the other side, because of the nature of the BSC-the adoption of a hierarchical top-down model-this strategic managerial tool is open to criticisms and limits [142].…”

Section: Balanced Scorecard and Tableau De Bord For Environmental Susmentioning

confidence: 99%

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

2018

View full text Add to dashboard Cite

show abstract

“…Uczeni negują też istnienie przyczynowo-skutkowych zależności pomiędzy perspektywami ZKW [Chenhall, Langfield-Smith 2007;Laitinen 2003;Nørreklit 2000;Nørreklit i in. 2012] oraz zarzucają jej wpływ na zwiększenie centralizacji i biurokratyzacji organizacji [Nørreklit 2003]. …”

Section: Wstępunclassified

“…Jednym z częściej kwestionowanych założeń ZKW jest występowanie przyczynowo-skutkowych zależności pomiędzy poszczególnymi perspektywami [Nørreklit 2003;Nørreklit i in. 2012;Chenhall, Langfield-Smith 2007;Laitinen 2003], co potwierdziły przeprowadzone badania w firmie Konsta.…”

Section: Odniesienie Do Teoriiunclassified

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

Lewandowski

2016

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

View full text Add to dashboard Cite

“…This research explains, with detail, how managers, from a practical standpoint, use the BSC to implement strategy and promote new strategic initiatives, generating practical contributions to corporations. Second, this research contributes to the theorization on the methodology of the BSC, which is not abundant, leading several researchers to criticize this performance measurement system (Marr & Schiuma, 2003;Norreklit, 2000Norreklit, , 2003. The research on the BSC is considered insufficient and some of the premises do not foster consensus across the research community.…”

Section: Introductionmentioning

confidence: 99%

How managers use the balanced scorecard to support strategy implementation and formulation processes

Ferreira

2017

Tékhne

View full text Add to dashboard Cite

In the last twenty years the relationship between Management Control Systems (MCS) and strategy has become a relevant issue to management control investigation. This study aims to understand how managers use the Balanced Scorecard (BSC) to support the processes of implementation and formulation of strategy. The research adopts an exploratory case study approach and was conducted on a business unit of a large industrial Portuguese company.Results were analysed from the standpoint of Simons' four control levers (1995, 2000), and demonstrate that the BSC methodology may be used under a diagnosis mode to implement deliberated strategies and, simultaneously, under an interactive mode to promote learning, support strategy revision, and provide conditions for new strategies. The research provides insights into the relationship between MCS and strategy, as it identifies the characteristics of using the BSC in the several levers of control.

show abstract

The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard

Cited by 425 publications

References 28 publications

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

How managers use the balanced scorecard to support strategy implementation and formulation processes

Contact Info

Product

Resources

About