.... Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent...

...Claudio de Araujo Wanderley; John Cullen; Mathew Tsamenyi Purpose The Balanced Scorecard (BSC) possesses an inherent duality, as it has been described as a carrier of institutions (i.e. the BSC is a “management ideology” or “mode of thinking”) and a flexibly interpretive boundary object...

..., mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network. Hybrid public sector organisations Network controls Purchaser-provider Actor-network theory Balanced scorecard In addition...

...Belete Jember Bobe; Dessalegn Getie Mihret; Degefe Duressa Obo Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic...

...Sven Modell Purpose The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology...

... theory Balanced scorecard Environmental management The focus of this special themes section is on “new” models for business reporting. The three commissioned articles that follow were envisioned to be “thought pieces” intended to encourage scholars to reflect on their motivations, use of theory...

...Ulf Johanson; Matti Skoog; Andreas Backlund; Roland Almqvist Purpose The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues...

... A. Merchant can be contacted at: kmerchant@marshall.usc.edu © Emerald Group Publishing Limited 2006 Measurement Performance General management Market yield Accounting systems Balanced scorecard A commonly cited management axiom is “What you measure is what you get.” This axiom works...