The paper explores the adoption of the corporate balanced scorecard (CBSC) and its impact on corporate control of business units. Following interviews with senior corporate managers in 15 of Sweden’s largest multinational companies, eight were found to adopt CBSC. However, CBSC had little...

Introduction to the book -- The process of management accounting change -- Performance Measurement systems implementation literature review -- Intersecting change management theories with the PMS implementation literature -- Implementing performance measurement systems: A management accounting...

This study extends prior balanced scorecard research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in the performance measurement model (PMM) on the budgetary dynamics. Our analysis was restricted to two strategic business units,...