{"id":"https://openalex.org/W3186629384","doi":"https://doi.org/10.1080/01559982.2021.1930341","title":"Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences","display_name":"Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences","publication_year":2021,"publication_date":"2021-07-01","ids":{"openalex":"https://openalex.org/W3186629384","doi":"https://doi.org/10.1080/01559982.2021.1930341","mag":"3186629384"},"language":"en","primary_location":{"id":"doi:10.1080/01559982.2021.1930341","doi":"https://doi.org/10.1080/01559982.2021.1930341","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01559982.2021.1930341","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://findresearcher.sdu.dk/ws/files/191220587/BSC_DK_48_R6_for_PURE.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068310118","display_name":"Rainer Lueg","orcid":"https://orcid.org/0000-0002-6172-944X","observed_orcids":["https://orcid.org/0000-0002-6172-944X"]},"institutions":[{"id":"https://openalex.org/I113456305","display_name":"Leuphana University of L\u00fcneburg","ror":"https://ror.org/02w2y2t16","country_code":"DE","type":"education","lineage":["https://openalex.org/I113456305"]},{"id":"https://openalex.org/I177969490","display_name":"University of Southern Denmark","ror":"https://ror.org/03yrrjy16","country_code":"DK","type":"education","lineage":["https://openalex.org/I177969490"]}],"countries":["DE","DK"],"is_corresponding":true,"raw_author_name":"Rainer Lueg","raw_affiliation_strings":["Department of Business and Economics, University of Southern Denmark, Kolding, Denmark","Leuphana University, L\u00fcneburg, Germany"],"raw_orcid":"https://orcid.org/0000-0002-6172-944X","affiliations":[{"raw_affiliation_string":"Department of Business and Economics, University of Southern Denmark, Kolding, Denmark","institution_ids":["https://openalex.org/I177969490"]},{"raw_affiliation_string":"Leuphana University, L\u00fcneburg, Germany","institution_ids":["https://openalex.org/I113456305"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004079908","display_name":"Ana Luisa Carvalho e Silva","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177969490","display_name":"University of Southern Denmark","ror":"https://ror.org/03yrrjy16","country_code":"DK","type":"education","lineage":["https://openalex.org/I177969490"]}],"countries":["DK"],"is_corresponding":false,"raw_author_name":"Ana Luisa Carvalho e Silva","raw_affiliation_strings":["Department of Business and Economics, University of Southern Denmark, Kolding, Denmark"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business and Economics, University of Southern Denmark, Kolding, Denmark","institution_ids":["https://openalex.org/I177969490"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5068310118"],"corresponding_institution_ids":["https://openalex.org/I113456305","https://openalex.org/I177969490"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":1.9765,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.87502725,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"46","issue":"3","first_page":"287","last_page":"313"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9909999966621399},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.7910000085830688},{"id":"https://openalex.org/keywords/adoption-motives","display_name":"adoption motives","score":0.7139999866485596},{"id":"https://openalex.org/keywords/organisational-fit","display_name":"organisational fit","score":0.9319999814033508},{"id":"https://openalex.org/keywords/cultural-fit","display_name":"cultural fit","score":0.6579999923706055},{"id":"https://openalex.org/keywords/management-innovation","display_name":"management innovation","score":0.5360000133514404},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.414000004529953}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.8279411792755127},{"id":"https://openalex.org/C125502","wikidata":"https://www.wikidata.org/wiki/Q1153279","display_name":"Early adopter","level":2,"score":0.5295259356498718},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5009028911590576},{"id":"https://openalex.org/C42525527","wikidata":"https://www.wikidata.org/wiki/Q1209955","display_name":"Formative assessment","level":2,"score":0.4768185019493103},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.44734758138656616},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.4408004581928253},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3445841073989868},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3421979546546936},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2007373869419098},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.08333975076675415},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/01559982.2021.1930341","doi":"https://doi.org/10.1080/01559982.2021.1930341","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01559982.2021.1930341","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:sdu.dk:openaire/d5266f54-d4f6-4914-8711-2b679bcd1564","doi":null,"is_oa":true,"landing_page_url":"https://portal.findresearcher.sdu.dk/da/publications/d5266f54-d4f6-4914-8711-2b679bcd1564","pdf_url":"https://findresearcher.sdu.dk/ws/files/191220587/BSC_DK_48_R6_for_PURE.pdf","source":{"id":"https://openalex.org/S4306400423","display_name":"University of Southern Denmark Research Portal (University of Southern Denmark)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177969490","host_organization_name":"University of Southern Denmark","host_organization_lineage":["https://openalex.org/I177969490"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Lueg, R & Carvalho e Silva, A L 2022, 'Diffusion of the balanced scorecard : motives for adoption, design choices, organisational fit, and consequences', Accounting Forum, vol. 46, no. 3, pp. 287-313. https://doi.org/10.1080/01559982.2021.1930341","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:taf:accfor:v:46:y:2022:i:3:p:287-313","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/01559982.2021.1930341","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:pure.leuphana.de:openaire_cris_publications/1e07e441-81fa-46a9-a020-0abd4f6e08d1","doi":null,"is_oa":false,"landing_page_url":"https://www.scopus.com/pages/publications/85109348546","pdf_url":null,"source":{"id":"https://openalex.org/S4306400489","display_name":"Multilingual Matters (Channel View Publications)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Lueg, R & Carvalho e Silva, A L 2022, 'Diffusion of the Balanced Scorecard : motives for adoption, design choices, organisational fit, and consequences', Accounting Forum, vol. 46, no. 3, pp. 287-313. https://doi.org/10.1080/01559982.2021.1930341","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:sdu.dk:openaire/d5266f54-d4f6-4914-8711-2b679bcd1564","doi":null,"is_oa":true,"landing_page_url":"https://portal.findresearcher.sdu.dk/da/publications/d5266f54-d4f6-4914-8711-2b679bcd1564","pdf_url":"https://findresearcher.sdu.dk/ws/files/191220587/BSC_DK_48_R6_for_PURE.pdf","source":{"id":"https://openalex.org/S4306400423","display_name":"University of Southern Denmark Research Portal (University of Southern Denmark)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177969490","host_organization_name":"University of Southern Denmark","host_organization_lineage":["https://openalex.org/I177969490"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Lueg, R & Carvalho e Silva, A L 2022, 'Diffusion of the balanced scorecard : motives for adoption, design choices, organisational fit, and consequences', Accounting Forum, vol. 46, no. 3, pp. 287-313. https://doi.org/10.1080/01559982.2021.1930341","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3186629384.pdf","grobid_xml":"https://content.openalex.org/works/W3186629384.grobid-xml"},"referenced_works_count":84,"referenced_works":["https://openalex.org/W162180096","https://openalex.org/W279168829","https://openalex.org/W608574129","https://openalex.org/W620205736","https://openalex.org/W1488099187","https://openalex.org/W1499717165","https://openalex.org/W1522938907","https://openalex.org/W1563272749","https://openalex.org/W1585485935","https://openalex.org/W1589532740","https://openalex.org/W1772858055","https://openalex.org/W1954336676","https://openalex.org/W1955934323","https://openalex.org/W1966345515","https://openalex.org/W1983759269","https://openalex.org/W1986742525","https://openalex.org/W1993481004","https://openalex.org/W1993628350","https://openalex.org/W2002239527","https://openalex.org/W2009146663","https://openalex.org/W2012970691","https://openalex.org/W2013028628","https://openalex.org/W2013356846","https://openalex.org/W2014548926","https://openalex.org/W2016855772","https://openalex.org/W2018147987","https://openalex.org/W2025990561","https://openalex.org/W2032943882","https://openalex.org/W2037787501","https://openalex.org/W2037894668","https://openalex.org/W2041001445","https://openalex.org/W2043946423","https://openalex.org/W2044995320","https://openalex.org/W2051128202","https://openalex.org/W2063116415","https://openalex.org/W2065209427","https://openalex.org/W2068166737","https://openalex.org/W2071159026","https://openalex.org/W2071328642","https://openalex.org/W2071804030","https://openalex.org/W2080477953","https://openalex.org/W2085443685","https://openalex.org/W2086642888","https://openalex.org/W2090377928","https://openalex.org/W2091775201","https://openalex.org/W2091777293","https://openalex.org/W2094234306","https://openalex.org/W2097017762","https://openalex.org/W2101915012","https://openalex.org/W2103397055","https://openalex.org/W2103905405","https://openalex.org/W2111921942","https://openalex.org/W2123473732","https://openalex.org/W2124032921","https://openalex.org/W2127532259","https://openalex.org/W2140929750","https://openalex.org/W2143380325","https://openalex.org/W2143842866","https://openalex.org/W2150238850","https://openalex.org/W2151491429","https://openalex.org/W2158430965","https://openalex.org/W2165016935","https://openalex.org/W2168272534","https://openalex.org/W2169722448","https://openalex.org/W2191197603","https://openalex.org/W2279549705","https://openalex.org/W2293449699","https://openalex.org/W2312288734","https://openalex.org/W2497439691","https://openalex.org/W2511569338","https://openalex.org/W2604605783","https://openalex.org/W2605968929","https://openalex.org/W3021240172","https://openalex.org/W3122702790","https://openalex.org/W3123124570","https://openalex.org/W3123162571","https://openalex.org/W3123282572","https://openalex.org/W3123883118","https://openalex.org/W3124560547","https://openalex.org/W3124864154","https://openalex.org/W3144736497","https://openalex.org/W3210030168","https://openalex.org/W4250915023","https://openalex.org/W4297081765"],"related_works":["https://openalex.org/W4323343473","https://openalex.org/W2607002462","https://openalex.org/W2902131448","https://openalex.org/W7119729737","https://openalex.org/W2791384391","https://openalex.org/W2512490917","https://openalex.org/W19559348","https://openalex.org/W7111287724","https://openalex.org/W2016855772","https://openalex.org/W2980690130"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,44,122,136,144],"this":[3],"exploratory":[4],"study":[5,168],"is":[6],"to":[7,94,127,160],"understand":[8],"how":[9],"the":[10,19,45,50,54,59,80,86,112,133,137,145,155],"motives":[11,51,77,152],"behind":[12],"a":[13,27,96,170],"Balanced":[14],"Scorecard":[15],"(BSC)":[16],"adoption":[17],"affect":[18],"BSC's":[20],"design,":[21],"organisational":[22],"fit,":[23],"and":[24,68,88,100,106,115,119],"consequences":[25,143],"from":[26,132],"diffusion":[28,81],"theory":[29],"perspective.":[30],"Using":[31],"semi-structured":[32],"interviews,":[33],"we":[34,140],"follow":[35,58],"up":[36],"on":[37,173],"three":[38],"organisations":[39,84],"that":[40,49,75,130],"are":[41,111],"long-term":[42],"adopters":[43,64,70,149],"BSC.":[46,138],"We":[47],"find":[48],"for":[52,153],"adopting":[53,154],"BSC":[55,87,146,156],"do":[56],"not":[57,158],"conventional":[60],"model":[61],"whereby":[62],"early":[63],"have":[65],"economic":[66,151],"(rational)":[67],"late":[69],"non-economic":[71],"(social)":[72],"motives,":[73],"but":[74],"these":[76],"interact":[78],"during":[79],"process.":[82],"These":[83],"reframed":[85],"bundled":[89],"it":[90],"with":[91],"other":[92],"practices":[93,129],"achieve":[95],"better":[97],"cultural,":[98],"technical":[99,118],"political":[101,120],"fit":[102],"(i.e.":[103],"top-management-related":[104],"factors":[105],"IT":[107],"systems).":[108],"Cultural":[109],"misfits":[110],"most":[113],"formative":[114],"can":[116],"overpower":[117],"aspects":[121],"fit.":[123],"This":[124],"has":[125],"led":[126],"management":[128,175],"differ":[131],"original":[134],"design":[135],"Also,":[139],"critically":[141],"assess":[142,161],"adoptions.":[147],"Even":[148],"emphasising":[150],"did":[157],"attempt":[159],"its":[162],"ex-post":[163],"financial":[164],"impact.":[165],"Thereby,":[166],"our":[167],"contributes":[169],"critical":[171],"view":[172],"fashionable":[174],"innovations.":[176]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-08-02T00:00:00"}