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Article
Publication date: 12 May 2020

Pierre-Laurent Bescos, Aude Deville and Philippe Foulquier

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…

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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.

Details

Journal of Applied Accounting Research, vol. 21 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 3 May 2019

Nathalie Bénet, Aude Deville and Gerald Naro

Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is…

1958

Abstract

Purpose

Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three systems from strategic management and management control. This conceptual approach operationalizes strategic alignment, which is the core interest of the BSC.

Design/methodology/approach

The rationale for this research is derived from the literatures on business models (BMs), the BSC and management control packages. The authors first identified gaps in the BSC literature, which has underlined the BSC’s insufficient connection to strategy, and the strategic literature, which has criticized the BM as being too conceptual. The authors propose to fill these gaps through contributions from the management control package literature.

Findings

The findings are in line with the current literature on the interdependencies of management control systems. In response to the criticism of the BSC because of its weak strategic foundations, the authors provide a framework comprising three management systems: the BM, the strategy map and the BSC. This framework ultimately promotes two feedback loops that provide a dynamic view of the reciprocal influences of the BSC and strategy.

Research limitations/implications

Several authors note that the BSC suffers from a lack of conceptualization. The underlying assumptions and the conceptual and empirical validity of the cause-and-effect relationships are particularly questioned. Therefore, the purpose of this paper is to overcome the criticism linked to the “low” strategic alignment of the strategy map, and then of the BSC, by proposing a conceptual framework based on a package including three management systems: the BSC, the strategy map and the BM. A major limit lies in the purely conceptual dimension of this research, and it will be interesting to empirically investigate the conceptual package through longitudinal case studies.

Practical implications

The authors propose guidelines to develop a strategically aligned BSC through a three-step operationalization process to achieve a non-linear strategic management control. Moreover, the authors suggest empirical research avenues to address the weaknesses of Kaplan and Norton’s BSC and to enhance its connection to strategy through an integrated strategic management control package that includes a BM.

Originality/value

This paper adds value by proposing a package of management systems that includes both strategic management and management control perspectives. The authors, therefore, offer a way to bridge the gap between these research streams and highlight the interest of recent developments in the literature regarding the management control package.

Details

Journal of Applied Accounting Research, vol. 20 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

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