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The Balanced Scorecard as an Intellectual Technology

Bibliographic Data

ID20501003
AuthorsMats Edenius (Stockholm School of Economics, corresponding author), Hans Hasselbladh (0000-0002-0298-896X, University of Gothenburg, corresponding author)
Year2002
Volume9
Issue2
Pages249-273
Publication date2002-05-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueOrganization (JOURNAL)
Journal identifiersISSN: 1350-5084 • E-ISSN: 1461-7323
PublisherSAGE Publications (PUBLISHER • US)
DOI10.1177/1350508402009002399
OpenAlexW1967880880
LanguageEN
Citations received1
References cited39

In this article, we focus on the Balanced Scorecard (BSC) as a discursive practice. Instead of asking whether the figures in the BSC correspond to reality, or whether they serve the users' purposes and behave according to their intentions, we have chosen to analyse how the BSC partakes in shaping the world it is intended to reflect. Two case studies will be presented in order to demonstrate how the BSC works in this respect. In the first case, the main issue is how the BSC both naturalizes alleged cognitive limitations among managers and induces them to replace everyday knowledge with highly selective representations. After that, the BSC is shown to operate simultaneously as a strait-jacket on strategic intentions and as a constituent of new patterns of action-but in ways that are loosely coupled to strategic intentions

Balanced scorecard · Business · Epistemology · Knowledge management · Process management · Sociology · Accounting and Organizational Management · Complex Systems and Decision Making · Computer Science · Management Theory and Practice · Philosophy

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Unique citing works1
Citations per year0,07
Citation span2012 - 2012 (1)
Citation velocityhistorical
Highly citedNo
Citation typesNeutral: 1
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