Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

Purpose – By observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work. Design/methodology/approach – The paper is based on...

Purpose – Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the...

Purpose – The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role of the BSC as a tool of interactive and diagnostic control by making a...

(VF)L’objectif de cet article est de confronter le Balanced Scorecard avec le modèle des leviers de contrôle de Simons (1995) et de discuter de son rôle dans les différentes phases du processus stratégique. Nous privilégions une représentation du BSC comme outil de contrôle interactif....