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dc.contributor.authorMadsen, Dag Øivind
dc.contributor.authorStenheim, Tonny
dc.identifier.citationProblems and Perspectives in Management. 2014, 12 (3), 81-90.nb_NO
dc.description.abstractSince its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both academics and practitioners. In the ‘official’ practitioner-oriented literature the BSC’s main proponents Kaplan and Norton have touted the concept’s potential performance enhancing effects. Academics have been more skeptical, and have not found a clear-cut relationship between the use of the BSC and organizational performance. It appears that some uses of the BSC may increase performance, while other types of BSC use might decrease it. Still, research has shown that the concept is widely used in practice, more than 20 years after its introduction. The longevity of the BSC indicates that organizations are satisfied with the concept and find at least aspects of it useful and beneficial. The extant literature, however, gives limited insight into the aspects of the BSC that managers appreciate. This leads to the following research question: What aspects of the BSC are perceived as beneficial by consultants and managers? Using data from qualitative interviews with BSC consultants and users, this paper explores the perceived benefits associated with the implementation of the BSC. The data show the perceived benefits are related to the concept’s fit with the local institutional context in Scandinavia, e.g. in terms of balancing shareholder and stakeholder demannb_NO
dc.publisherBusiness Perspectivesnb_NO
dc.rightsNavngivelse-Ikkekommersiell 4.0 Internasjonal*
dc.subjectManagement conceptsnb_NO
dc.subjectBalanced scorecardnb_NO
dc.titlePerceived benefits of balanced scorecard implementation: some preliminary evidencenb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.source.journalProblems and Perspectives in Managementnb_NO
dc.description.localcodeOA 1nb_NO
cristin.unitnameInstitutt for regnskap, revisjon og foretaksøkonomi

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Navngivelse-Ikkekommersiell 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Navngivelse-Ikkekommersiell 4.0 Internasjonal