作者
Ulf Johanson, Matti Skoog, Andreas Backlund, Roland Almqvist
发表日期
2006/11/1
期刊
Accounting, Auditing & Accountability Journal
卷号
19
期号
6
页码范围
842-857
出版商
Emerald Group Publishing Limited
简介
Purpose
–
The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas.
Design/methodology/approach
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The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects.
Findings
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After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas.
Research limitations/implications
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The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model.
Practical implications
–
The paper is motivated by an overall high rate of implementation …
引用总数
学术搜索中的文章
U Johanson, M Skoog, A Backlund, R Almqvist - Accounting, Auditing & Accountability Journal, 2006