The rise of the balanced scorecard! Relevance regained?

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer; Bjørnenak, Trond

doi:10.1108/18325911211273491

Cited by 68 publications

(103 citation statements)

References 19 publications

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“…As well as suggesting a model of creative governance, the actorreality approach can help to evaluate the success/failure of particular management control frameworks by drawing on the criterion of practical validity (Nørreklit, 2011). Practical validity in management control means that organizational action is informed by reality rather than by illusions or myths (Nørreklit, 2011;Nørreklit et al, 2012)) and is more likely to be achieved through bottom up rather than top down principles (Cinquini et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Controlling strategy through dialectical management

Seal

Mattimoe

2014

Management Accounting Research

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Abstract. Controlling strategy has been portrayed as a matter of managing tensions. But what are these tensions and how do they arise in firms? In this paper, organizational strategy is represented by a target operating model that is maintained by dialectical relationships between functional areas. Using a pragmatic constructivist framework, the functional areas may be conceptualised as specialised managerial topoi. Drawing on field work in the hospitality industry, the paper employs an actor-based research methodology to show that organizational tensions may develop out of conflicts between the different goals and logics associated with the various functional areas such as marketing, sales, revenue management and finance. Although there was evidence of accountants acting as custodians of the budgetary system, in some situations, other functional areas such as marketing or revenue management seemed to be the corporate policemen as they protected the corporate brand against unplanned price discounting or short term cost saving tactics. Rather than seeing functional specialisation as a disruptive obstacle to organizational coherence, the paper presents arguments and evidence which suggest that with the deployment of the principles of dialectical management, tensions between the different business functions can enhance strategic control and development.

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Section: Introductionmentioning

confidence: 99%

Controlling strategy through dialectical management

Seal

Mattimoe

2014

Management Accounting Research

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“…Managers at lower levels and employees are described as aspects that need to be reconciled with the strategic objectives formulated by means of training and ongoing feedback (Modell, 2009, Modell, 2012, Norreklit, Norreklit, Mitchell, & Bjornenak, 2012.…”

Section: Technical Cultural and Political Characteristics Of The Bscmentioning

confidence: 99%

Adaptation of the Balanced Scorecard: Case Study in a Fuel Distribution Company

Barros

Wanderley

2016

Rev. contab. finanç.

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This study aims to analyze and explain the adaptation of the balanced scorecard (BSC), through the theoretical model by Ansari, Fiss and Zajac (2010), in a fuel distribution company (nicknamed Oil Company), which is characterized in this article as a late adopter. By doing so, we place the adaptation process at the heart of our research on the diffusion of management accounting practices. The results showed that the BSC adopted in the Oil Company is compatible with other technologies observed in the organization. Regarding the cultural aspect, there was low adaptation of the practice to the organizational culture; however, no political misfits were observed. Due to this low cultural fit between the BSC and the Oil Company, in the latter the BSC has high fidelity and low extension in relation to the model observed in the extant literature. The article builds on the theoretical and empirical evidence that a specific adaptation pattern depends on the fit between the technical, cultural, and political characteristics of the practice implemented and the characteristics of the company. This is a distinctive aspect of our study, as it seeks to explain variations in the organizational practices by analyzing their consistency with the needs, objectives, and structure of the adopting company, especially considering the cultural and political aspects involved in the adaptation process.

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“…O BSC é definido de uma forma que pode fornecer uma gestão com um tipo de modelo abrangente geral (NØRREKLIT et al, 2012). Durante os últimos anos, o BSC tem sido amplamente utilizado como um método promissor para a medição do desempenho.…”

Section: Balanced Scorecard (Bsc)unclassified

Análise Dos Indicadores De Desempenho Sob a Ótica Da Perspectiva Aprendizado E Crescimento: Estudo De Caso No Ramo De Embalagens Plásticas

Santos¹,

Zaccaron²,

Lima³

et al. 2015

P&P

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RESUMOA atual realidade do mercado dos negócios apresenta a necessidade de mudanças, sejam elas ocasionadas pelos avanços tecnológicos, novos perfis dos clientes, ou até mesmo pela temida competitividade. Dessa maneira, é importante e necessário que as organizações possam adotar uso de novos mecanismos para ajudar e guiar as decisões referentes ao mercado, deixando-as assim mais eficientes e produtivas. Um desses mecanismos que pode auxiliar envolve o Balanced Scorecard (BSC), que é uma ferramenta, na qual se traduz a visão e a estratégia da empresa, num conjunto de medidas e desempenho. Neste contexto, o presente estudo objetivou analisar os indicadores de desempenho utilizados por uma empresa catarinense do ramo de embalagens plásticas, baseado no Balanced Scorecard, sob a ótica da perspectiva aprendizado e crescimento. Para tanto, desenvolveu-se um estudo de caso de abordagem qualitativa, caracterizando-se como uma pesquisa de natureza descritiva, com dados primários, coletados através de análise documental. Dessa forma, foi possível identificar que a empresa em questão segue os requisitos da norma ISO 9001 para o estabelecimento de seus objetivos dentro da sua política estratégica, mas não considera os conceitos do BSC no seu planejamento. Porém, a partir dos dados coletados foi possível simular uma estrutura para o BSC, aplicada nas quatro perspectivas, sendo analisado que na perspectiva do aprendizado e crescimento a empresa mede sete indicadores de desempenho.Palavras-chave: Balanced Scorecard; Indicadores de Desempenho; Perspectiva Aprendizado e Crescimento.

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The rise of the balanced scorecard! Relevance regained?

Cited by 68 publications

References 19 publications

Controlling strategy through dialectical management

Controlling strategy through dialectical management

Adaptation of the Balanced Scorecard: Case Study in a Fuel Distribution Company

Análise Dos Indicadores De Desempenho Sob a Ótica Da Perspectiva Aprendizado E Crescimento: Estudo De Caso No Ramo De Embalagens Plásticas

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