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Design issues in Balanced Scorecards: The “what” and “how” of control

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  • Agostino, Deborah
  • Arnaboldi, Michela

Abstract

The design and use of Performance Measurement Systems (PMS) have been widely investigated in management studies. However, recent work has highlighted the potential importance of treating design and use not as separate dimensions, but rather as mutually entangled features, calling for further research into their interaction. Focusing on a specific, widely adopted performance technique, the Balanced Scorecard (BSC), this study explores how use of the PMS is interrelated with its design dimension. In investigating PMS use, a distinction between diagnostic and interactive control is adopted as a framework of analysis. At the empirical level, the research is based on a two year multiple case study of seven Italian companies.

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  • Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    • Handle: RePEc:eee:eurman:v:30:y:2012:i:4:p:327-339
    DOI: 10.1016/j.emj.2012.02.001
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    4. Svitlana Firsova, 2017. "Examining Institutional Content Of The Balanced Scorecard: Logics And Translations In Ukrainian Business Environment," Organizations and Markets in Emerging Economies, Faculty of Economics, Vilnius University, vol. 8(2).
    5. Deborah Agostino & Michela Arnaboldi, 2015. "How Performance Measurement Systems Support Managerial Actions in Networks: Evidence from an Italian Case Study," Public Organization Review, Springer, vol. 15(1), pages 117-137, March.
    6. Di Vaio, Assunta & Varriale, Luisa & Trujillo, Lourdes, 2019. "Management Control Systems in port waste management: Evidence from Italy," Utilities Policy, Elsevier, vol. 56(C), pages 127-135.
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    8. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, vol. 10(3), pages 1-35, March.

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