e-journal

Balancing the scorecard through academic accounting research:opportunity lost?

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Purpose – As one of the co-authors of the first academic research papers published in a major
accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on
his experiences with research in this area over the last 12 years since that first paper was published.
The purpose of this paper is to do this through personal reflection and a literature review.
Design/methodology/approach – Employing personal reflection and a literature review, the author
examines three issues: what motivated him to start this research program; the way the research program
unfolded and its unintended consequences; and finally some reflections on the academic research
enterprise as it is practised in North America that are reflected by the unintended consequences.
Findings – The author looks at the differences in psychology research traditions and how they
shaped the research program on the balanced scorecard into an attempt to “debias” a problem rather
than to bring strong human information processing theory to bear on how the scorecard dealt with
some of the issues in its application. The author suggests that these different focuses explain how
management accounting behavioral researchers lost an opportunity to have greater impact in the
development of this performance tool.
Originality/value – The paper questions and documents limitations that arise from the reliance on
an underlying psychology paradigm that focuses on human limitations, rather than one focused on
aiding humans to perform better. It suggests that greater research contributions in management
accounting could be obtained if more researchers focused on how management accounting information
can be developed that takes advantage of human information processing strengths.

Keywords Balanced scorecard, Management accounting, Behavioural research, Accounting, Auditing,
Performance evaluation, Decision making, Management control systems, Performance measurement

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 4, 2012 pp. 458-474

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Chilling stress, D1 protein, DnaJ protein, Hsp70,

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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