BSC and long-term deployment: an actors' perspective

Abstract

Purpose

This paper examines the roles of the balanced scorecard (BSC) in a long-term perspective and with a large deployment along numerous hierarchical levels. For this purpose, we use a longitudinal analysis of an implementation in a mutual insurance company.

Design/methodology/approach

We combine actor–network theory (ANT) with interventionist research (IVR) to analyze the interrelation between human and non-human actors. Our study is based on various materials like interviews, meeting reports, graphs and so on.

Findings

The BSC is considered as a non-human actor which influences the human actors and provides specific benefits from a long-term use, due to various roles played by this tool (a mediator role, completed by a role of translator and revealer).

Research limitations/implications

Research based on larger cross-sectional studies are necessary to more deeply validate our results based on a single case study.

Practical implications

This paper gives some insights on processes and on actors an organization can mobilize to maintain the benefits provided by a large BSC use in the long run.

Originality/value

In line with the ANT concepts, our main contribution is to explain the outcomes of an innovation in management accounting by the consequences of adaptation mechanisms grounded on actors, translations, alliances and trials of strength.

Citation

Bescos, P.-L., Deville, A. and Foulquier, P. (2020), "BSC and long-term deployment: an actors' perspective", Journal of Applied Accounting Research, Vol. 21 No. 3, pp. 383-396. https://doi.org/10.1108/JAAR-01-2019-0017