The politics of the balanced scorecard

Abstract

Purpose

The purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced.

Design/methodology/approach

The paper is based on a review of extant research informed by interpretive and critical perspectives and offers a discussion of how insights from this literature may enrich our understanding of the politics of the BSC.

Findings

The paper discusses the politics of the BSC implicated in: its diffusion and dissemination; performance measurement and strategic alignment; implementation and organizational learning; and governance and regulation.

Research limitations/implications

The paper offers a relatively holistic view of the politics of the BSC which may form a starting point for multi‐level analyses of this phenomenon and dialogue with the “mainstream” literature on the BSC informed by functionalist and managerialist approaches.

Originality/value

The paper offers a comprehensive review of the politics of the BSC, which should assist researchers in identifying extant knowledge gaps and opportunities for further empirical research.

Citation

Modell, S. (2012), "The politics of the balanced scorecard", Journal of Accounting & Organizational Change, Vol. 8 No. 4, pp. 475-489. https://doi.org/10.1108/18325911211273482