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…
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.