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The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard

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  • Norreklit, Hanne

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  • Norreklit, Hanne, 2003. "The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 591-619, August.
    • Handle: RePEc:eee:aosoci:v:28:y:2003:i:6:p:591-619
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    1. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    2. Staffan Furusten, 1998. "The Creation of Popular Management Texts," Palgrave Macmillan Books, in: José Luis Alvarez (ed.), The Diffusion and Consumption of Business Knowledge, chapter 5, pages 141-163, Palgrave Macmillan.
    3. Hammer, Michael & Champy, James, 1993. "Reengineering the corporation: A manifesto for business revolution," Business Horizons, Elsevier, vol. 36(5), pages 90-91.
    4. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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    Cited by:

    1. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Grenoble Ecole de Management (Post-Print) halshs-00525349, HAL.
    2. Rachel Griffith & Andrew Neely, 2006. "Incentives and managerial experience in multi-task teams: evidence from within a firm," IFS Working Papers W06/22, Institute for Fiscal Studies.
    3. Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250, September.
    4. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
    5. Clinton Amos & Nancy Spears & Iryna Pentina, 2016. "Rhetorical Analysis of Resistance to Environmentalism As Enactment of Morality Play between Social and Ecological Well-Being," Journal of Consumer Affairs, Wiley Blackwell, vol. 50(1), pages 224-259, March.
    6. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
    7. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print halshs-00459462, HAL.
    8. Glykas, Michael, 2012. "Performance measurement scenarios with fuzzy cognitive strategic maps," International Journal of Information Management, Elsevier, vol. 32(2), pages 182-195.
    9. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    10. Lau, Chong M. & Martin-Sardesai, Ann V., 2012. "The role of organisational concern for workplace fairness in the choice of a performance measurement system," The British Accounting Review, Elsevier, vol. 44(3), pages 157-172.
    11. Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    12. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    13. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
    14. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    15. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    16. Jitender Kumar & Neha Prince & H. Kent Baker, 2022. "Balanced Scorecard: A Systematic Literature Review and Future Research Issues," FIIB Business Review, , vol. 11(2), pages 147-161, June.
    17. Buytendijk, Frank & Hatch, Toby & Micheli, Pietro, 2010. "Scenario-based strategy maps," Business Horizons, Elsevier, vol. 53(4), pages 335-347, July.
    18. Thomas Hermann, 2018. "A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 73-118.
    19. A Medina-Borja & K S Pasupathy & K Triantis, 2007. "Large-scale data envelopment analysis (DEA) implementation: a strategic performance management approach," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 58(8), pages 1084-1098, August.
    20. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Post-Print halshs-00525349, HAL.
    21. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
    22. repec:aly:journl:202201 is not listed on IDEAS
    23. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    24. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    25. Wiersma, Eelke, 2008. "An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 249-265.

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