Robert Kaplan and David Norton emphasize that the four perspectives of their standard balanced scorecard (BSC) need to be adapted to the organizational context. Yet, we lack a coherent body of knowledge on these adaptations. 20 years after the implementation of the BSC, a literature review is...

Over the past three decades, the reliance on sophisticated spreadsheets for budgeting has emerged as a standard in most organizations (Hesse and Hesse Scerno, 2009). Despite these technological advancements, rich empirical evidence documents that technologically induced ‘spreadsheet errors'...

This paper responds to recent calls for studying the diffusion of management practices beyond classifying companies as adopters and non-adopters (Ansari et al., 2010; Lounsbury, 2008). In particular, we examine how characteristics of CEOs and CFOs as well as perceived environmental uncertainty (PEU)...