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Keywords: Balanced scorecards
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Journal Articles
Journal Articles
Journal of Accounting & Organizational Change (2014) 10 (4): 516–539.
Published: 28 October 2014
...Falconer Mitchell; Hanne Nørreklit; Morten Jakobsen; Rainer Lueg Purpose – This paper aims to analyse how the inherent design of the Balanced Scorecard (BSC) violates the controllability principle. The management control literature provides convincing examples of actors who breach controllability...

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