We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local experiments and was developed and marketed as a general management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

The Balanced Scorecard (BSC) was introduced to the general public by Kaplan and Norton in 1992. Over the last two decades, it has evolved from an improved Performance Measurement System to a Comprehensive Performance Management System. Its use has spread globally and it has become an important...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...

The first part of a research proposal for researching the effectiveness of the Balanced Scorecard (BSC) based on using the process perspective was developed in an earlier article ('http://ssrn.com/abstract=2368919' http://ssrn.com/abstract=2368919). It had described how applying a ‘process'...

The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media, researchers have shown that the implementation of BSC can be a...

Although financial indicators are most often used to measure organizational efficiency, contemporary research suggests that more consideration should be given to non-material factors that can be enveloped by different non-parametric techniques. However, there is no method powerful enough to...

This paper examines the evolving adoption of the Balanced Scorecard (BSC) in municipal governments. We conduct a study of the use of BSCs in municipal governments across Canada. Senior administrators are surveyed regarding the use of performance measures and the results are compared to a similar...

The content of the material reveals that the main purpose is to establish the place and role of control principles in creating modern patterns of model managerial thinking such as the Balanced Scorecard. It is for this reason that the process of creating a balanced scorecard and revealing...