Exploring how the balanced scorecard engages and unfolds
Exploring how the balanced scorecard engages and unfolds
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探索平衡计分卡如何参与和展开
DOI：
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发表时间：
2014
期刊：
影响因子：
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通讯作者：
Brian K. Jorgensen
中科院分区：
文献类型：
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作者：
M. Messner;Brian K. Jorgensen
对平衡计分卡(BSC)的研究质疑，采用平衡计分卡是否会更好地整合财务和非财务绩效衡量标准，支持战略实施，提高绩效和改善战略决策。这项研究还强调了平衡计分卡经常产生的其他影响。基于将绩效测量系统(PMS)描述为本质上不完整的表示实践的研究，本文的目的是调查平衡计分卡如何通过围绕这种不完整而激发的组织工作来吸引用户。我们的发现使我们能够进一步阐明BSC的特定视觉元素的力量，如层次树、轮子、因果关系和战略地图。白皮书提供的材料有助于更好地理解平衡计分卡如何在组织内扮演多种角色，而不仅仅是简单的表象功能，并不断展开。它通过建立一个分析理论框架，将BSC定义为一种修辞机器，包括四个关键特征：(1)视觉可执行空间(即，产生创造性参与的图式)；(2)排序和创新方法；(3)审问和调解手段；以及(4)激励仪式。
Research on the Balanced Scorecard (BSC) has questioned whether its adoption generates greater integration between financial and non-financial performance measures, supports strategy implementation, increases performance and improves strategic decision making. This research has also highlighted how the BSC often generates effects other than these. Building on studies that portray Performance Measurement Systems (PMSs) as intrinsically incomplete practices of representation, the purpose of this paper is to investigate how the BSC engages users due to the organizing work that it stimulates around this incompleteness. Our findings allow us to further articulate the power of specific visual elements of the BSC, such as hierarchical trees, wheels, causal and strategy maps. The paper provides material that contributes to a better understanding of how the BSC performs multiple roles within organizations beyond a simple representational functionality and unfolds continuously. It contributes to the growing literature on accounting inscriptions, i.e. signs producing incomplete representations, by developing an analytical theoretical framework that defines the BSC as a rhetorical machine composed of four key features: (1) a visual performable space (i.e. a schema generating creative engagement); (2) a method of ordering and innovation; (3) a means of interrogation and mediation; and (4) a motivating ritual.