Change search
ReferencesLink to record
Permanent link

Direct link
The diffusion of a balanced scorecard in a divisionalized firm: Adoption and implementation in a practical context
Umeå University, Faculty of Social Sciences, Business Administration.
2004 (English)Doctoral thesis, monograph (Other academic)
Abstract [en]

Diffusion studies are commonly associated with the dissemination of innovations across legally and economically independent organizational units. Suggesting a new perspective on the existing diffusion literature, this thesis argues that diffusion of innovations is a relevant issue to study also on a (formally) micro–level of investigation. Based on this reasoning, this thesis examines how and why a contemporary management accounting tool diffuses within a group of organizations belonging to a common corporate group. The concept in focus is the Balanced Scorecard. A high number of adopters worldwide combined with a shortage of empirically grounded scientific studies dealing with the practical Scorecard application make it a relevant tool to study. Against this background, this thesis also aims to enhance our knowledge on what it means to adopt and to maintain a Balanced Scorecard in practice. To address these aims, this study presents the results of an in-depth case study of a large-sized multinational firm. The empirical data describes a five-year BSC adoption and implementation process in five business divisions; all of them active in the communications business. Diffusion of innovations studies, supplemented by management accounting implementation studies form a first part of the theoretical framework developed. In an effort to create an even richer understanding of the data, a network perspective is additionally applied in a second analytical step. The findings of this thesis indicate that applying theory of diffusion on a micro–level requires using a process-approach of study. Under this pre-condition, the study portrays the intra-firm Balanced Scorecard diffusion as a complex process—unpredictable in its nature and highly dependent on groups of individuals and their interests. The Balanced Scorecard is identified as a management fashion. Confirming experiences made with established management accounting tools, organizational resistance prolongs its implementation process. Parts of this resistance are identified as being related to the Scorecard concept itself, while others appear to be non-specific to the tool examined.

Place, publisher, year, edition, pages
Umeå: Företagsekonomi , 2004. , 275 p.
Studier i företagsekonomi. Serie B, ISSN 0346-8291 ; 53
Keyword [en]
Business studies, diffusion of innovations, intra-firm diffusion, management accounting change, Balanced Scorecard, network perspective, implementation process
Keyword [sv]
National Category
Business Administration
URN: urn:nbn:se:umu:diva-308ISBN: 91-7305-690-1OAI: diva2:143032
Public defence
2004-09-24, Humanisthuset, Hörsal G, Umeå universitet, Umeå, 13:15 (English)
Available from: 2004-09-02 Created: 2004-09-02 Last updated: 2009-08-13Bibliographically approved

Open Access in DiVA

fulltext(1821 kB)5428 downloads
File information
File name FULLTEXT01.pdfFile size 1821 kBChecksum MD5
Type fulltextMimetype application/pdf

By organisation
Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 5428 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 2447 hits
ReferencesLink to record
Permanent link

Direct link