The Balanced Scorecard in the Netherlands; an analysis of its evolution using print-media indicators
| Autor: | Stefan Heusinkveld, Geert Braam, Jos Benders |
|---|---|
| Přispěvatelé: | Management and Organisation, Amsterdam Business Research Institute |
| Rok vydání: | 2007 |
| Předmět: |
Relationship Management
Organizational change Organizational Behavior and Human Resource Management Praxis Balanced scorecard Knowledge management business.industry Strategy and Management Print media media_common.quotation_subject General Decision Sciences Core beliefs The Netherlands Management Nijmegen Centre for Economics PARTicipation and New Employment Relations Organizational behavior Management of Technology and Innovation Strategic management Sociology business media_common |
| Zdroj: | Journal of Organizational Change Management, 20, 866-879 Journal of Organizational Change Management, 20(6), 866-879. Emerald Group Publishing Ltd. Braam, G J M, Benders, J & Heusinkveld, S 2007, ' The balanced scorecard in the Netherlands : An analysis of its evolution using print-media indicators ', Journal of Organizational Change Management, vol. 20, no. 6, pp. 866-879 . https://doi.org/10.1108/09534810710831064 Journal of Organizational Change Management, 20, 6, pp. 866-879 |
| ISSN: | 0953-4814 |
| DOI: | 10.1108/09534810710831064 |
| Popis: | PurposeThe purpose of this paper is to better understand the production and diffusion of the balanced scorecard (BSC) by analyzing the reception pattern of the BSC in The Netherlands.Design/methodology/approachPrint‐media indicators and content analysis.FindingsThe BSC is popular yet not transient. Consultants are the leading BSC disseminators, while on the “consumption side” the BSC tends to be interpreted differently in varying professional communities. Compared to its intensive discourse actual BSC use in praxis appears to be limited and lags intended use as strategic management system.Research limitations/implicationsUse of secondary data limits insight into use of the BSC in organizations. Further research should focus on the influence of subsets of discourse on the evolution of the BSC in organizational praxis.Practical implicationsDiscourse is loosely coupled to organizational praxis: publications on the BSC may affect organizational behavior but also reflect that behavior. In addition, increased understanding of how and why different interpretations of the BSC exist in organizational practice may assist managers to position their perspectives vis‐à‐vis others.Originality/valueThe study shows how Dutch BSC‐discourse evolves, gives “windows on BSC‐praxis” and argues that different interpretations of the BSC may be found between disciplines. |
| Databáze: | OpenAIRE |
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