The fate of the balanced scorecard: alternative problematization and competing networks

What is it about?

Parallel networks advocating different organizational systems may exist in a particular social space, and that the sustainability of a specific system or a practice may depend upon the efforts and the relative power of the advocators of that system. We show how an accounting innovation - the balanced scorecard - failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes.

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