Munich Personal RePEc Archive

Balansert målstyring: En kort oversikt over forskningslitteraturen

Madsen, Dag Øivind and Stenheim, Tonny (2014): Balansert målstyring: En kort oversikt over forskningslitteraturen. Published in: Magma , Vol. 17, No. 4 (August 2014): pp. 22-33.

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Abstract

The Balanced Scorecard (BSC) is one of the most influential concepts within the field of management accounting and control. Since the BSC was introduced in the early 1990s, it has received much attention in both academic research and in organizational practice. The research literature on the BSC has grown and evolved considerably. The BSC is used understood, implemented and used in different ways in organizational practice. The aim of this article is to provide an overview of the research literature on the BSC. The article takes a closer look at the following research areas: (1) the concept's evolution, (2) adoption and diffusion, (3) implementation and usage patterns, (4) performance effects, and (5) critical and alternative perspectives. The article ends with a summary and some ideas for future research.

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