Balancing dilemmas of the balanced scorecard
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 November 2006
Abstract
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
The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects.
Findings
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
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 failure in various practical settings.
Originality/value
Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.
Keywords
Citation
Johanson, U., Skoog, M., Backlund, A. and Almqvist, R. (2006), "Balancing dilemmas of the balanced scorecard", Accounting, Auditing & Accountability Journal, Vol. 19 No. 6, pp. 842-857. https://doi.org/10.1108/09513570610709890
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited