The Balanced Scorecard: A Review of Five Research Areas
Journal article, Peer reviewed
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OriginalversjonAmerican Journal of Management 2015, 15(2):24-41
The Balanced Scorecard (BSC) is one of the most influential concepts in accounting and management. The BSC recently celebrated its 20-year anniversary. Since its introduction, the BSC has been the subject of much debate among academics and practitioners. The research literature on the BSC has evolved considerably over the last 20 years. The purpose of this article is to provide an overview of five important areas of BSC research: (1) conceptual evolution (2) adoption and diffusion, (3) implementation and use, (4) performance effects, and (5) critical perspectives. The article discusses current trends and emerging issues in the BSC literature and suggests fruitful areas for further research.
This is the authors’ accepted and refereed manuscript to the article