Balanced Scorecard as Organizational Practice : A multi-perspective analysis

• Much academic attention has been directed towards management models, but there is limited research into the details of how these models are put to use in organizations. In this paper, we employ a multi-theoretical process perspective on the introduction of Balanced Scorecard in a Swedish healthcare organization. Through the application of actor-network theory, behavior setting theory and distributed cognition, we have identified a set of complementary observations and conclusions. First, we claim that a critical mass of actors is needed to support the change effort. We also emphasize the need for a problematization process in which critical voices are given room to influence the introduction. Further, we stress the importance of aligning the physical environment with organizational goals, and argue that well-designed feedback mechanisms may prevent undesired decoupling of managerial practice.

Subject headings

TEKNIK OCH TEKNOLOGIER  -- Maskinteknik -- Produktionsteknik, arbetsvetenskap och ergonomi (hsv//swe)

ENGINEERING AND TECHNOLOGY  -- Mechanical Engineering -- Production Engineering, Human Work Science and Ergonomics (hsv//eng)

Keyword

Management models

change

process studies

multiple interpretations

Publication and Content Type

vet (subject category)

ovr (subject category)